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A company sought clarification on when to file its Corporate Tax return after being deregistered from the Mercantile Registry and the Tax Agency (AEAT). The Directorate General for Taxes (DGT) ruled that the tax period concludes upon the dissolution of the company, which is officially recognised at the time the deed of dissolution is registered in the Mercantile Registry.
Cuestión planteada ¿En qué fecha debe presentar la declaración del Impuesto sobre Sociedades (modelo 200) del ejercicio 2014?
El periodo impositivo concluye cuando la entidad se extingue. La extinción de la sociedad se reconoce jurídicamente en el momento de la inscripción de la escritura pública de extinción en el Registro Mercantil, instante en el que se pierde la personalidad jurídica y la condición de sujeto pasivo. La declaración debe presentarse en el plazo de los 25 días naturales siguientes a los seis meses posteriores a la conclusión de dicho periodo impositivo.
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