Those who have a Civil Company must think about whether they want to continue with it, taking into account that from next year they will be taxed as a Company, or if they prefer to dissolve it. If they decide to dissolve it, they must adopt the dissolution agreement in the first half of 2016, thus dissolving the company within 6 months without becoming a taxpayer of the Corporate Tax.
What then must be done to dissolve a civil society?
First of all, it phone number in us should be noted that dissolution is not simply a withdrawal from tax obligations . When you want to stop carrying out your economic activity, you notify the Tax Agency of the cessation without dissolution, using census form 036. But the company continues to exist and can be reactivated at any time. Dissolution implies that the entity ceases to exist, permanently cancelling its tax identification number.
The dissolution is based on a mere agreement between the parties, just like the incorporation. It is a private agreement that does not need to be signed before a notary. The mere consent of the partners may be considered a cause for dissolution.
In order to dissolve, the company must not have any debts , either with suppliers or with the administration. If they appear once dissolved, the partners will have to pay them in proportion to their percentage of participation. Otherwise, their assets may be seized.
Once the debts have been settled, the assets, if any, must be distributed . The distribution will be included in the dissolution agreement. The dissolution of a civil partnership is governed by the rules of inheritance division (art. 1707 cc). In the event that there is no agreement between the partners on the valuation of the assets, an expert appraisal will be required.
The dissolution agreement must be registered , just like the incorporation agreement, in the appropriate registry of the Autonomous Community in question. Next, the tax obligations must be cancelled at the Tax Agency, providing the stamped copy and the corresponding census form. The partners will also be cancelled as co-owners.