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V0003-18 8 January 2018 · SG de Tributos Criterion in force
IS · administración concursal

Insolvency administrators must file withholding tax returns if the debtor fails to do so or lacks management powers

An insolvency administrator inquired whether they must file Corporate Tax withholding tax returns on behalf of the debtor or merely inform the Tax Agency (AEAT). The Directorate-General for Taxes (DGT) ruled that the obligation to file depends on whether the debtor retains their management powers.

The question raised

How should the insolvency administration act, would it be entitled to file the self-assessment on behalf of and representing the debtor, or must it limit itself to communicating the facts to the State Tax Administration Agency so that it may initiate the corresponding verification procedure and settle the tax debt for payments on account.

The DGT's ruling

If the debtor maintains their powers under administration, they must file the self-assessment and, should they fail to do so, the insolvency administration must do so. If the debtor's powers are suspended, the insolvency administration is the entity that must file it directly. In the event that the amount cannot be determined due to a lack of data, the credit must be recognized as contingent.

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