Closing of the registry for failure to file annual accounts
For the reopening of the registration sheet of a company for failure to file annual accounts, it is sufficient to file the accounts corresponding to
The General Directorate of Taxes (DGT) in binding consultation V2203-23 of 26 July 2023 analyses the case of Article 29. 1 of Law 27/2014, of 27 November, on Corporate Income Tax, referring to the 15 % tax rate for newly created companies, in the case of a company incorporated in April 2017, sold in June 2017 to four different legal entities without control over the company, starting the economic activity of real estate development. The company had accrued losses from 2017 to 2021, while with a foreseeable positive taxable base in 2022, due to the sale of one of the real estate developments in July 2022.
The DGT concludes that the referred company shall be regarded as a “newly created company”, therefore entitled to the reduced CIT tax rate of 15% in the first year of 2022 provided that: (i) The company was not part of any group from the date of its incorporation in June 2017, in accordance with article 42 of the Commercial Code; (ii) The promotional activity had not previously been carried out by other persons or related entities, in accordance with article 18 CIT Law; (iii) The activity had not previously been carried out by an individual with more than 50% shareholding in the company.
For the reopening of the registration sheet of a company for failure to file annual accounts, it is sufficient to file the accounts corresponding to
The Directorate General for Legal Certainty and Public Faith (DGSJFP) rules that a partial reproduction of a legal rule in the articles of incorporation, which
In the telematic filing of a deposit of the accounts of a company, it is not necessary that the signature of the certification approving the