In 2016, we had already discussed this type of company in an article on our blog called "False Myths about Inactive Companies ," along with some of the mistakes that are made when liquidating a company or not doing so, and their possible tax consequences.

We are now returning to the topic to inform you that during 2019 the Tax Agency wants to carry out a more thorough control on inactive companies through the Resolution of January 11, 2019, where the general guidelines of the Annual Tax and Customs Control Plan of 2019 are approved, published in the BOE on January 17, 2019.

WHAT DOES THE RESOLUTION OF JANUARY 11, 2018 IMPLY REGARDING INACTIVE COMPANIES?

This resolution means that the Spanish Tax Agency (AEAT) will distinguish between two different types of inactive companies. These types are described below:

1. De facto inactive companies.

These companies are those abandoned by their administrators and removed from the census of their activity without proceeding to their liquidation or corresponding dissolution.

The legal and tax system provides for certain consequences for these behaviors:

• The closure of the Commercial Registry page is, in addition to the consequence of non-compliance with certain registration obligations.
• A sanction that stems from repeated non-compliance with tax obligations that would be previously determined.
• The drop in the Entities Index.

2. Other small companies whose inactivity does not correspond to reality.

These are companies that are believed to be used to carry out activities through other companies by the same partners or through undeclared activities. These are called "shell companies."

WHY DOES THE AEAT MAKE THIS DISTINCTION?

The tax agency makes this distinction to detect if there are inactive shell companies where there may be undeclared businesses, corporate structures or false situations of insolvency that allow the concealment of assets or other frauds.

These measures will help to clean up the census of micro-enterprises that generate a huge amount of work for public administrations and reduce the large tax fraud that occurs through the existence of structures such as those mentioned.

If you require our assistance to obtain more information or have any questions, please contact us via email at ambit@ambitassessor.com or at our offices.

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Francisco Romero

Tax and accounting consultant at Àmbit Assessor

With a degree in Business Administration and Finance, he combined his work as a consultant in the tax and accounting department of Gestart Assessores with his studies for ten years, primarily a degree in Business Administration and Management from the University of Barcelona. In March 2017, he joined Àmbit Assessor, SL as a tax and accounting consultant.

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