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The taxpayer inquired which date marks the dissolution of a company for the purpose of closing its tax period: the date of the court order, the date of the filing entry, or the date of registration. The DGT ruled that the tax period ends when the company is dissolved, which occurs upon registration and cancellation in the Mercantile Registry.
Cuestión planteada ¿En qué fecha se considera extinguida la sociedad y por lo tanto concluido el período impositivo para iniciar el cómputo del plazo de presentación del Impuesto sobre Sociedades? ¿En la fecha del auto del juzgado en el que se acuerda la extinción de la empresa, en la fecha en la que se presenta el citado auto en el Registro Mercantil (fecha del asiento de presentación) o en la fecha en la que se inscribe la extinción en el Registro Mercantil?
El período impositivo concluye cuando la entidad se extingue. La extinción de la sociedad se produce en la fecha en que se inscriba en el Registro Mercantil su extinción y cancelación. Los efectos de dicha inscripción se retrotraen a la fecha del asiento de presentación de la escritura que los documenta. Por tanto, el plazo para presentar la declaración será el que sigue a los seis meses posteriores a la fecha del asiento de cancelación.
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