{"id":2287,"date":"2019-12-03T14:11:48","date_gmt":"2019-12-03T14:11:48","guid":{"rendered":"http:\/\/www.gmtaxconsultancy.com\/?p=2287"},"modified":"2026-07-16T14:10:25","modified_gmt":"2026-07-16T14:10:25","slug":"dissolution-of-a-company-spain","status":"publish","type":"post","link":"https:\/\/gmtaxconsultancy.com\/en\/company\/dissolution-of-a-company-spain\/","title":{"rendered":"Dissolution of a company in Spain"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_86 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/dissolution-of-a-company-spain\/#What_does_closing_a_company_mean\" >What does closing a company mean?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/dissolution-of-a-company-spain\/#Dissolving_versus_ceasing_activity_the_key_difference\" >Dissolving versus ceasing activity: the key difference<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/dissolution-of-a-company-spain\/#Legal_grounds_for_dissolving_a_company\" >Legal grounds for dissolving a company<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/dissolution-of-a-company-spain\/#The_three_routes_for_winding_up_a_company\" >The three routes for winding up a company<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/dissolution-of-a-company-spain\/#How_to_close_a_company_the_step-by-step_process\" >How to close a company: the step-by-step process<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/dissolution-of-a-company-spain\/#1_Dissolution_of_the_company\" >1. Dissolution of the company<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/dissolution-of-a-company-spain\/#2_Preparation_of_the_financial_statements\" >2. Preparation of the financial statements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/dissolution-of-a-company-spain\/#3_Registration_of_the_dissolution_start_of_liquidation\" >3. Registration of the dissolution: start of liquidation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/dissolution-of-a-company-spain\/#4_Settlement_of_taxes_and_fees\" >4. Settlement of taxes and fees<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/dissolution-of-a-company-spain\/#5_Registration_of_the_closure_with_the_Commercial_Registry\" >5. Registration of the closure with the Commercial Registry<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/dissolution-of-a-company-spain\/#Prerequisites_for_dissolving_a_company\" >Prerequisites for dissolving a company<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/dissolution-of-a-company-spain\/#Closing_a_company_with_outstanding_debts\" >Closing a company with outstanding debts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/dissolution-of-a-company-spain\/#Applicable_legal_framework\" >Applicable legal framework<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/dissolution-of-a-company-spain\/#Frequently_asked_questions_about_closing_a_company\" >Frequently asked questions about closing a company<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>Closing a company does not simply mean ceasing operations. It is a legal process that must go through several mandatory phases \u2014dissolution, liquidation and deregistration\u2014 and, if not carried out correctly, can leave shareholders exposed to liabilities and debts they considered resolved.<\/p>\n<p>This guide brings together everything you need to know to close a company in an orderly manner: what dissolving a company means, the legal grounds for doing so, the concrete steps of the process, the taxes that must be settled, and the most frequently asked questions from those facing this procedure. If you would like professional support throughout the process, GM Tax offers a <a href=\"https:\/\/gmtaxconsultancy.com\/en\/company-transfer-retirement\/liquidation-and-dissolution-of-the-company\/\">specialised company liquidation and dissolution service<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_does_closing_a_company_mean\"><\/span>What does closing a company mean?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Legally closing a company means dissolving it, liquidating it and cancelling its registration with the Commercial Registry. Ceasing trading is only one part of the process: assets and liabilities must be properly managed and settled before the company ceases to exist as a legal entity.<\/p>\n<p>Until this happens, the company continues to exist even if no activity is carried out through it. This means that all legal obligations remain in force and the company remains exposed to potential claims or legal action. This is why it is essential to formalise the closure rather than simply stop operating.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dissolving_versus_ceasing_activity_the_key_difference\"><\/span>Dissolving versus ceasing activity: the key difference<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Before starting any procedure, it is important to understand this distinction:<\/p>\n<ul>\n<li><strong>Dissolving and liquidating the company<\/strong> brings it to a definitive end. This is not reversible: should there be an intention to resume activity in the future, it could not be done through that same company.<\/li>\n<li><strong>Ceasing the company&#8217;s activity<\/strong> is different: the company does not disappear, but remains dormant until a decision is made to reactivate it.<\/li>\n<\/ul>\n<p>Choosing the right path depends on whether there is a genuine intention to operate through that company again in the future.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Legal_grounds_for_dissolving_a_company\"><\/span>Legal grounds for dissolving a company<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Under <strong>Royal Legislative Decree 1\/2010, of 2 July<\/strong> (Spanish Capital Companies Act), a company may only be dissolved on one of the following grounds:<\/p>\n<ul>\n<li><strong>Cessation of the activity<\/strong> that constitutes its corporate purpose, specifically if it has gone at least one year without providing any service or has fulfilled the purpose for which it was created.<\/li>\n<li><strong>Manifest impossibility<\/strong> of achieving the corporate purpose.<\/li>\n<li><strong>Paralysis of the company&#8217;s governing bodies<\/strong>, making it impossible for it to function.<\/li>\n<li><strong>Losses<\/strong> that reduce net equity to an amount below half of the share capital, unless the capital is sufficiently increased or reduced, and provided a declaration of insolvency is not required.<\/li>\n<li><strong>Reduction of share capital<\/strong> below the legal minimum, when this is not the result of compliance with the law.<\/li>\n<li>When the <strong>nominal value of non-voting shares or units<\/strong> exceeds half of the paid-up share capital and the proportion is not restored within a period of two years.<\/li>\n<\/ul>\n<p>In addition to these legal grounds, the most common reasons in practice include the company no longer being active, there being no reasonable use for it, or the shareholders seeking an orderly alternative to a scenario involving debt.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"The_three_routes_for_winding_up_a_company\"><\/span>The three routes for winding up a company<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Once dissolution has been decided, there are three possible paths:<\/p>\n<ol>\n<li><strong>Liquidate the company<\/strong>: cease trading, pay creditors and shareholders, and close the company permanently. This is the most common route when no continuity is planned.<\/li>\n<li><strong>Transfer of ownership<\/strong>: <a href=\"https:\/\/gmtaxconsultancy.com\/en\/purchase-and-sell-of-shares\/\">sale of the shares or units<\/a> to a third party, so that the company continues to exist under new ownership. If this is your situation, it may be useful to first compare <a href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/sell-company-or-liquidate\/\">selling the company versus liquidating it<\/a>, or review how to <a href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/transfer-business-third-party\/\">transfer the company to an external buyer<\/a>.<\/li>\n<li><strong>Insolvency proceedings<\/strong>: if the company cannot meet its debt obligations, insolvency proceedings may be initiated, which in certain cases lead to liquidation through the courts.<\/li>\n<\/ol>\n<p>If the closure is driven by retirement and you have not ruled out transferring the business instead of dissolving it, you may also wish to consult our guide on <a href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/how-transfer-business-retirement\/\">how to transfer a business upon retirement<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_to_close_a_company_the_step-by-step_process\"><\/span>How to close a company: the step-by-step process<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_Dissolution_of_the_company\"><\/span>1. Dissolution of the company<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The process begins with approval by the general shareholders&#8217; meeting, which in most cases decides on dissolution by a majority of shareholders. This resolution must:<\/p>\n<ul>\n<li>Be executed as a notarial public deed.<\/li>\n<li>Be registered with the relevant Commercial Registry.<\/li>\n<\/ul>\n<p>Dissolution <strong>does not mean the company disappears immediately<\/strong>: it halts ordinary trading activity and opens the liquidation period. Its immediate effects are as follows:<\/p>\n<ul>\n<li>The company automatically enters the liquidation period.<\/li>\n<li>The term <strong>&#8220;in liquidation&#8221;<\/strong> must be added to the company name.<\/li>\n<li>All profit-making activities are suspended.<\/li>\n<li>The directors are replaced by liquidators, who take on their functions.<\/li>\n<li>If liquidation extends beyond one year, the annual balance sheet is replaced by annual accounts.<\/li>\n<\/ul>\n<p>If the limited company is solvent \u2014able to pay all outstanding debts and not subject to insolvency proceedings\u2014 dissolution is formalised without major complications and, once the process is complete, the company is removed from the register and can no longer operate.<\/p>\n<p>It is advisable to engage a lawyer or tax advisor to request the necessary certificates from the Tax Agency, Social Security and other authorities, and to draft the minutes of the general meeting and the notarial certification of the dissolution resolution.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Preparation_of_the_financial_statements\"><\/span>2. Preparation of the financial statements<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>At this stage, the final balance sheet is prepared, which can lead to two scenarios:<\/p>\n<ul>\n<li><strong>If net equity exceeds the share capital<\/strong>: the surplus, including any existing reserves, is taxed as dividends and distributed among shareholders.<\/li>\n<li><strong>If net equity is equal to or lower than the share capital<\/strong>: insolvency must be declared, or the shortfall must be offset through a loan from the shareholders, leaving assets and liabilities at zero.<\/li>\n<\/ul>\n<p>Real estate assets cannot remain on the company&#8217;s balance sheet at the time of closure and must therefore be liquidated beforehand. Maintaining an accurate record of <a href=\"https:\/\/gmtaxconsultancy.com\/en\/financial-statements\/\">financial statements<\/a> and <a href=\"https:\/\/gmtaxconsultancy.com\/en\/preparation-of-annual-accounts\/\">annual accounts preparation<\/a> considerably facilitates this stage.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Registration_of_the_dissolution_start_of_liquidation\"><\/span>3. Registration of the dissolution: start of liquidation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Once the dissolution has been registered with the Commercial Registry, the liquidation period formally begins:<\/p>\n<ul>\n<li>The company retains its legal personality during this period, which has a <strong>maximum duration of 3 months<\/strong>.<\/li>\n<li>The directors resign and are replaced by the liquidators.<\/li>\n<li>The company can only be liquidated if its annual accounts for prior financial years have been duly filed with the Commercial Registry.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Settlement_of_taxes_and_fees\"><\/span>4. Settlement of taxes and fees<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Before final closure, the following taxes must be settled:<\/p>\n<ul>\n<li><strong>Corporate Income Tax<\/strong>: if the company retains assets, they must be valued at market price. The positive difference relative to book value is taxed at between <strong>25% and 30%<\/strong>, depending on the size of the company.<\/li>\n<li><strong>VAT<\/strong>: if there is remaining stock or assets to be distributed among shareholders, these transactions may be subject to VAT.<\/li>\n<li><strong>Personal Income Tax (IRPF)<\/strong>: on amounts distributed to shareholders who are individuals.<\/li>\n<li><strong>Transfer Tax and Stamp Duty (ITP-AJD)<\/strong>: <strong>1%<\/strong> of the total value of the assets and rights transferred, settled with the relevant Regional Government rather than the Ministry of Finance.<\/li>\n<\/ul>\n<p>For more detailed preparation for this stage, you may also consult our guide on <a href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/how-to-prepare-your-companys-year-end-tax-close\/\">how to prepare a company&#8217;s year-end tax close<\/a>. If the closure is accompanied by the sale of shares prior to liquidation, we also recommend reviewing the <a href=\"https:\/\/gmtaxconsultancy.com\/en\/tax\/sale-of-social-participations-current-taxation\/\">current taxation of the sale of company shares<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Registration_of_the_closure_with_the_Commercial_Registry\"><\/span>5. Registration of the closure with the Commercial Registry<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The company remains subject to Corporate Income Tax up to the date the closure is registered. This registration also marks the end of the current financial year, even though the company&#8217;s bylaws normally set 31 December as the year-end date, since the company&#8217;s legal personality ceases on the day of deregistration.<\/p>\n<p>Under the Corporate Income Tax Act, this tax must be declared and paid within a <strong>period of 25 calendar days<\/strong> from the end of the six months following registration of the deregistration.<\/p>\n<p>The former liquidators may continue to carry out these formalities on behalf of the dissolved company, even after official closure, or may appoint a third party to do so. It is also advisable not to overlook <a href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/deregistering-from-sii-verifactu\/\">deregistering from the SII and Verifactu systems<\/a>, a step that is often missed and can lead to subsequent enquiries from the Tax Agency.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Prerequisites_for_dissolving_a_company\"><\/span>Prerequisites for dissolving a company<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>To legally close a company, the following requirements must be met:<\/p>\n<ul>\n<li>Be up to date with payments to the Tax Agency and creditors: <strong>there must be no outstanding debt<\/strong>, whether tax-related or owed to third parties.<\/li>\n<li>Settle and distribute all company assets among the owners before closure.<\/li>\n<li>Execute the dissolution as a notarial public deed.<\/li>\n<li>Register the dissolution in the <strong>Official Gazette of the Commercial Registry<\/strong>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Closing_a_company_with_outstanding_debts\"><\/span>Closing a company with outstanding debts<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Closure is not a means of avoiding debt payment: debts must be settled before the company can be formally dissolved. The usual procedure is as follows:<\/p>\n<ol>\n<li>Pay off outstanding loans owed to creditors and directors.<\/li>\n<li>Appoint an administrator or liquidator to oversee the company during the sale of assets.<\/li>\n<li>Close the company only once all debts have been settled.<\/li>\n<\/ol>\n<p>If the company cannot meet its debts through this route, the alternative is insolvency proceedings, which may result in judicial liquidation.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Applicable_legal_framework\"><\/span>Applicable legal framework<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The closure of a company in Spain is regulated, among other rules, by the following legislation:<\/p>\n<ul>\n<li><strong>Capital Companies Act<\/strong> <a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">(Royal Legislative Decree 1\/2010)<\/a>: sets out the grounds and procedure for dissolution and liquidation.<\/li>\n<li><strong>Corporate Income Tax Act<\/strong>: governs taxation of the company during and at the end of the liquidation process.<\/li>\n<li><strong>VAT Act<\/strong> <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1992-28740\" target=\"_blank\" rel=\"noopener\">(Law 37\/1992)<\/a>: determines when liquidation transactions are subject to this tax.<\/li>\n<li><strong>Transfer Tax and Stamp Duty<\/strong> <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1993-25359\" target=\"_blank\" rel=\"noopener\">(Royal Legislative Decree 1\/1993)<\/a>: applicable to the transfer of assets and rights during liquidation.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Frequently_asked_questions_about_closing_a_company\"><\/span>Frequently asked questions about closing a company<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>How long does the process of closing a company take?<\/strong><br \/>The liquidation period has a maximum duration of 3 months from registration of the dissolution, although the overall process \u2014including preparation of balance sheets and tax formalities\u2014 may take several additional months depending on the complexity of the company.<\/p>\n<p><strong>Is it possible to close a company that has outstanding debts?<\/strong><br \/>Yes, although all outstanding debts owed to the Tax Agency, Social Security and creditors must first be settled. If this is not possible, the appropriate route is insolvency proceedings.<\/p>\n<p><strong>What is the difference between dissolving and liquidating a company?<\/strong><br \/>Dissolution is the formal decision to bring the company to an end, approved by the general meeting and registered with the Commercial Registry. Liquidation is the subsequent process in which debts are paid, remaining assets are distributed among shareholders, and the company is definitively deregistered.<\/p>\n<p><strong>Is it possible to reactivate a dissolved company?<\/strong><br \/>No. Once dissolved and liquidated, the company ceases to exist as a legal entity and cannot be reactivated. If a temporary pause in activity is what is required, the appropriate option is ceasing activity rather than dissolution.<\/p>\n<p><strong>What taxes must be paid when closing a company?<\/strong><br \/>Primarily Corporate Income Tax on the revaluation of assets, VAT where stock or assets are distributed, Personal Income Tax on amounts received by shareholders, and Transfer Tax and Stamp Duty (1%) on assets and rights transferred during liquidation.<\/p>\n<p><strong>Is it necessary to engage a lawyer or advisor to close a company?<\/strong><br \/>It is not mandatory, although it is highly advisable. The process involves notarial, registry and tax formalities that, if carried out incorrectly, may leave shareholders exposed to future liability.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Closing a company does not simply mean ceasing operations. It is a legal process that must go through several mandatory phases \u2014dissolution, liquidation and deregistration\u2014 and, if not carried out correctly, can leave shareholders exposed to liabilities and debts they considered resolved. This guide brings together everything you need to know to close a company [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1705,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<h1 class=\"text-text-100 mt-3 -mb-1 text-[1.375rem] font-bold\" data-sourcepos=\"1:1-1:75;0-74\">C\u00f3mo cerrar una empresa en Espa\u00f1a: disoluci\u00f3n, liquidaci\u00f3n y cancelaci\u00f3n<\/h1><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"3:1-4:90;76-219\">Escrito por el equipo editorial de GM Tax Consultancy Revisi\u00f3n jur\u00eddica realizada por el Departamento Fiscal y Mercantil de GM Tax Consultancy.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"6:1-6:300;221-520\">Cerrar una empresa no es simplemente \"cerrar la puerta\". Es un proceso legal que pasa por varias fases obligatorias \u2014disoluci\u00f3n, liquidaci\u00f3n y cancelaci\u00f3n registral\u2014 y que, si no se ejecuta correctamente, puede dejar a los socios expuestos a responsabilidades y deudas que cre\u00edan haber dejado atr\u00e1s.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"8:1-8:319;522-840\">Esta gu\u00eda re\u00fane todo lo que necesitas saber para cerrar tu sociedad de forma ordenada: qu\u00e9 significa exactamente disolver una empresa, cu\u00e1les son los motivos legales para hacerlo, los pasos concretos del proceso, los impuestos que hay que liquidar y las preguntas m\u00e1s frecuentes de quienes se enfrentan a este tr\u00e1mite.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"10:1-10:25;842-866\"><strong>\u00cdndice de contenidos<\/strong><\/p><ul class=\"[li_&]:mb-0 [li_&]:mt-1 [li_&]:gap-1 [&:not(:last-child)_ul]:pb-1 [&:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"12:1-25:76;868-1815\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"12:1-12:74;868-941\"><a class=\"underline underline underline-offset-2 decoration-1 decoration-current\/40 hover:decoration-current focus:decoration-current\" href=\"#que-significa-cerrar-una-empresa\">\u00bfQu\u00e9 significa cerrar una empresa?<\/a><\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"13:1-13:76;942-1017\"><a class=\"underline underline underline-offset-2 decoration-1 decoration-current\/40 hover:decoration-current focus:decoration-current\" href=\"#disolver-vs-cesar\">Disolver vs. cesar una empresa: la diferencia clave<\/a><\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"14:1-14:65;1018-1082\"><a class=\"underline underline underline-offset-2 decoration-1 decoration-current\/40 hover:decoration-current focus:decoration-current\" href=\"#motivos-legales\">Motivos legales para disolver una sociedad<\/a><\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"15:1-15:59;1083-1141\"><a class=\"underline underline underline-offset-2 decoration-1 decoration-current\/40 hover:decoration-current focus:decoration-current\" href=\"#tres-vias\">Las 3 v\u00edas para deshacerse de una sociedad<\/a><\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"16:1-21:80;1142-1569\"><a class=\"underline underline underline-offset-2 decoration-1 decoration-current\/40 hover:decoration-current focus:decoration-current\" href=\"#proceso-paso-a-paso\">C\u00f3mo cerrar una empresa: el proceso paso a paso<\/a><ul class=\"[li_&]:mb-0 [li_&]:mt-1 [li_&]:gap-1 [&:not(:last-child)_ul]:pb-1 [&:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"17:3-21:80;1218-1569\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"17:3-17:49;1218-1264\"><a class=\"underline underline underline-offset-2 decoration-1 decoration-current\/40 hover:decoration-current focus:decoration-current\" href=\"#1-disolucion\">1. Disoluci\u00f3n de la empresa<\/a><\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"18:3-18:72;1267-1336\"><a class=\"underline underline underline-offset-2 decoration-1 decoration-current\/40 hover:decoration-current focus:decoration-current\" href=\"#2-estados-financieros\">2. Elaboraci\u00f3n de los estados financieros<\/a><\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"19:3-19:91;1339-1427\"><a class=\"underline underline underline-offset-2 decoration-1 decoration-current\/40 hover:decoration-current focus:decoration-current\" href=\"#3-inscripcion-disolucion\">3. Inscripci\u00f3n de la disoluci\u00f3n: inicio de la liquidaci\u00f3n<\/a><\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"20:3-20:62;1430-1489\"><a class=\"underline underline underline-offset-2 decoration-1 decoration-current\/40 hover:decoration-current focus:decoration-current\" href=\"#4-impuestos-tasas\">4. Liquidaci\u00f3n de impuestos y tasas<\/a><\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"21:3-21:80;1492-1569\"><a class=\"underline underline underline-offset-2 decoration-1 decoration-current\/40 hover:decoration-current focus:decoration-current\" href=\"#5-inscripcion-cierre\">5. Inscripci\u00f3n del cierre en el Registro Mercantil<\/a><\/li><\/ul><\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"22:1-22:75;1570-1644\"><a class=\"underline underline underline-offset-2 decoration-1 decoration-current\/40 hover:decoration-current focus:decoration-current\" href=\"#requisitos-previos\">Requisitos previos para poder disolver la empresa<\/a><\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"23:1-23:55;1645-1699\"><a class=\"underline underline underline-offset-2 decoration-1 decoration-current\/40 hover:decoration-current focus:decoration-current\" href=\"#empresa-con-deudas\">Cerrar una empresa con deudas<\/a><\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"24:1-24:40;1700-1739\"><a class=\"underline underline underline-offset-2 decoration-1 decoration-current\/40 hover:decoration-current focus:decoration-current\" href=\"#marco-legal\">Marco legal aplicable<\/a><\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"25:1-25:76;1740-1815\"><a class=\"underline underline underline-offset-2 decoration-1 decoration-current\/40 hover:decoration-current focus:decoration-current\" href=\"#preguntas-frecuentes\">Preguntas frecuentes sobre el cierre de empresas<\/a><\/li><\/ul><h2 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\" data-sourcepos=\"27:1-27:74;1817-1890\">\u00bfQu\u00e9 significa cerrar una empresa? {#que-significa-cerrar-una-empresa}<\/h2><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"29:1-29:297;1892-2188\">Cerrar una empresa de forma legal significa disolverla, liquidarla y cancelar su inscripci\u00f3n en el Registro Mercantil. El cese de la actividad es solo una parte del proceso: los activos y pasivos deben gestionarse y liquidarse correctamente antes de que la sociedad deje de existir jur\u00eddicamente.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"31:1-31:336;2190-2525\">Mientras esto no ocurra, la empresa sigue existiendo aunque no realices ninguna actividad a trav\u00e9s de ella. Esto significa que todas las obligaciones legales contin\u00faan vigentes y que la sociedad sigue expuesta a posibles reclamaciones o acciones legales. Por eso es tan importante formalizar el cierre y no limitarse a dejar de operar.<\/p><h2 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\" data-sourcepos=\"33:1-33:76;2527-2602\">Disolver vs. cesar una empresa: la diferencia clave {#disolver-vs-cesar}<\/h2><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"35:1-35:73;2604-2676\">Antes de iniciar cualquier tr\u00e1mite conviene tener clara esta distinci\u00f3n:<\/p><ul class=\"[li_&]:mb-0 [li_&]:mt-1 [li_&]:gap-1 [&:not(:last-child)_ul]:pb-1 [&:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"37:1-38:136;2678-2994\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"37:1-37:181;2678-2858\"><strong>Disolver y liquidar la sociedad<\/strong> le pone fin de forma definitiva. No es reversible: si en el futuro se quisiera retomar la actividad, no podr\u00eda hacerse con esa misma sociedad.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"38:1-38:136;2859-2994\"><strong>Cesar la sociedad<\/strong> es distinto: la empresa no desaparece, sino que queda inactiva (\"en stand by\") hasta que se decida reactivarla.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"40:1-40:109;2996-3104\">Elegir la v\u00eda correcta depende de si existe intenci\u00f3n real de volver a operar con esa sociedad en el futuro.<\/p><h2 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\" data-sourcepos=\"42:1-42:65;3106-3170\">Motivos legales para disolver una sociedad {#motivos-legales}<\/h2><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"44:1-44:164;3172-3335\">Seg\u00fan el <strong>Real Decreto Legislativo 1\/2010, de 2 de julio<\/strong> (Ley de Sociedades de Capital), una sociedad solo puede disolverse por alguna de las siguientes causas:<\/p><ul class=\"[li_&]:mb-0 [li_&]:mt-1 [li_&]:gap-1 [&:not(:last-child)_ul]:pb-1 [&:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"46:1-51:180;3337-4193\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"46:1-46:177;3337-3513\"><strong>Cese de la actividad<\/strong> que constituye su objeto social, en concreto si ha estado al menos un a\u00f1o sin prestar ning\u00fan servicio o ha cumplido el prop\u00f3sito para el que se cre\u00f3.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"47:1-47:59;3514-3572\"><strong>Imposibilidad manifiesta<\/strong> de conseguir el fin social.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"48:1-48:93;3573-3665\"><strong>Paralizaci\u00f3n de los \u00f3rganos sociales<\/strong>, de modo que resulte imposible su funcionamiento.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"49:1-49:229;3666-3894\"><strong>P\u00e9rdidas<\/strong> que reduzcan el patrimonio neto a una cantidad inferior a la mitad del capital social, salvo que este se aumente o reduzca en la medida suficiente, y siempre que no proceda solicitar la declaraci\u00f3n de insolvencia.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"50:1-50:119;3895-4013\"><strong>Reducci\u00f3n del capital social<\/strong> por debajo del m\u00ednimo legal, cuando no sea consecuencia del cumplimiento de la ley.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"51:1-51:180;4014-4193\">Cuando el <strong>valor nominal de las participaciones o acciones sin voto<\/strong> supere la mitad del capital social desembolsado y no se restablezca la proporci\u00f3n en el plazo de dos a\u00f1os.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"53:1-53:234;4195-4428\">A estas causas legales se suman los motivos m\u00e1s habituales en la pr\u00e1ctica: la empresa ya no funciona o est\u00e1 inactiva, no existe un uso razonable para ella, o los socios buscan una alternativa ordenada frente a un escenario de deudas.<\/p><h2 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\" data-sourcepos=\"55:1-55:59;4430-4488\">Las 3 v\u00edas para deshacerse de una sociedad {#tres-vias}<\/h2><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"57:1-57:63;4490-4552\">Una vez decidida la disoluci\u00f3n, existen tres caminos posibles:<\/p><ol class=\"[li_&]:mb-0 [li_&]:mt-1 [li_&]:gap-1 [&:not(:last-child)_ul]:pb-1 [&:not(:last-child)_ol]:pb-1 list-decimal flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"59:1-61:187;4554-5072\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"59:1-59:174;4554-4727\"><strong>Liquidar la empresa<\/strong>: cesar la actividad, pagar a acreedores y socios, y cerrar la sociedad definitivamente. Es la v\u00eda m\u00e1s habitual cuando no hay continuidad prevista.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"60:1-60:158;4728-4885\"><strong>Transferencia de la propiedad<\/strong>: venta de las acciones o participaciones a un tercero, de forma que la sociedad sigue existiendo bajo nueva titularidad.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"61:1-61:187;4886-5072\"><strong>Concurso de acreedores<\/strong>: si la empresa no puede hacer frente al pago de sus deudas, puede instarse el concurso, que en determinados casos conduce a la liquidaci\u00f3n por v\u00eda judicial.<\/li><\/ol><h2 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\" data-sourcepos=\"63:1-63:74;5074-5147\">C\u00f3mo cerrar una empresa: el proceso paso a paso {#proceso-paso-a-paso}<\/h2><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"65:1-65:48;5149-5196\">1. Disoluci\u00f3n de la empresa {#1-disolucion}<\/h3><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"67:1-67:162;5198-5359\">El proceso se inicia con la aprobaci\u00f3n de la junta general, que en la mayor\u00eda de los casos decide la disoluci\u00f3n por mayor\u00eda de accionistas. Esta resoluci\u00f3n debe:<\/p><ul class=\"[li_&]:mb-0 [li_&]:mt-1 [li_&]:gap-1 [&:not(:last-child)_ul]:pb-1 [&:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"69:1-70:56;5361-5461\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"69:1-69:45;5361-5405\">Elevarse a escritura p\u00fablica ante notario.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"70:1-70:56;5406-5461\">Inscribirse en el Registro Mercantil correspondiente.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"72:1-72:164;5463-5626\">La disoluci\u00f3n <strong>no supone la desaparici\u00f3n inmediata<\/strong> de la sociedad: paraliza su actividad ordinaria y abre el periodo de liquidaci\u00f3n. Sus efectos inmediatos son:<\/p><ul class=\"[li_&]:mb-0 [li_&]:mt-1 [li_&]:gap-1 [&:not(:last-child)_ul]:pb-1 [&:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"74:1-78:98;5628-6002\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"74:1-74:66;5628-5693\">La empresa entra en periodo de liquidaci\u00f3n de forma autom\u00e1tica.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"75:1-75:74;5694-5767\">Debe a\u00f1adirse el t\u00e9rmino <strong>\"en liquidaci\u00f3n\"<\/strong> a la denominaci\u00f3n social.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"76:1-76:51;5768-5818\">Se interrumpen todas las actividades lucrativas.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"77:1-77:86;5819-5904\">Los administradores son sustituidos por los liquidadores, que asumen sus funciones.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"78:1-78:98;5905-6002\">Si la liquidaci\u00f3n se prolonga m\u00e1s de un a\u00f1o, el balance anual se sustituye por cuentas anuales.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"80:1-80:256;6004-6259\">Si la sociedad limitada es solvente \u2014puede pagar todas sus deudas y no est\u00e1 en un procedimiento de insolvencia\u2014 la disoluci\u00f3n se formaliza sin mayor complicaci\u00f3n y, una vez completado el proceso, la sociedad se elimina del registro y deja de poder operar.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"82:1-82:289;6261-6549\">Es recomendable contar con un abogado o asesor fiscal para solicitar los certificados necesarios ante la Agencia Tributaria, la Seguridad Social y otras administraciones, as\u00ed como para redactar el acta de la junta general y el proyecto de certificaci\u00f3n notarial del acuerdo de disoluci\u00f3n.<\/p><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"84:1-84:71;6551-6621\">2. Elaboraci\u00f3n de los estados financieros {#2-estados-financieros}<\/h3><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"86:1-86:80;6623-6702\">En esta fase se prepara el balance final, que puede dar lugar a dos escenarios:<\/p><ul class=\"[li_&]:mb-0 [li_&]:mt-1 [li_&]:gap-1 [&:not(:last-child)_ul]:pb-1 [&:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"88:1-89:182;6704-7052\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"88:1-88:167;6704-6870\"><strong>Si el valor neto es superior al capital social<\/strong>: el excedente (incluidas las reservas existentes) se grava como dividendos y se distribuye entre los accionistas.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"89:1-89:182;6871-7052\"><strong>Si el valor neto es igual o inferior al capital social<\/strong>: debe declararse la quiebra o compensarse el d\u00e9ficit mediante un pr\u00e9stamo de los socios, dejando activo y pasivo a cero.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"91:1-91:137;7054-7190\">Los bienes inmuebles no pueden permanecer en el activo de la sociedad en el momento del cierre, por lo que deben liquidarse previamente.<\/p><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"93:1-93:90;7192-7281\">3. Inscripci\u00f3n de la disoluci\u00f3n: inicio de la liquidaci\u00f3n {#3-inscripcion-disolucion}<\/h3><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"95:1-95:105;7283-7387\">Una vez inscrita la disoluci\u00f3n en el Registro Mercantil, comienza formalmente el periodo de liquidaci\u00f3n:<\/p><ul class=\"[li_&]:mb-0 [li_&]:mt-1 [li_&]:gap-1 [&:not(:last-child)_ul]:pb-1 [&:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"97:1-99:140;7389-7714\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"97:1-97:116;7389-7504\">La sociedad conserva su personalidad jur\u00eddica durante este periodo, que tiene una <strong>duraci\u00f3n m\u00e1xima de 3 meses<\/strong>.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"98:1-98:70;7505-7574\">Los administradores dimiten y son sustituidos por los liquidadores.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"99:1-99:140;7575-7714\">La sociedad solo puede liquidarse si sus cuentas anuales de ejercicios anteriores est\u00e1n debidamente registradas en el Registro Mercantil.<\/li><\/ul><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"101:1-101:61;7716-7776\">4. Liquidaci\u00f3n de impuestos y tasas {#4-impuestos-tasas}<\/h3><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"103:1-103:79;7778-7856\">Antes del cierre definitivo es necesario regularizar los siguientes impuestos:<\/p><ul class=\"[li_&]:mb-0 [li_&]:mt-1 [li_&]:gap-1 [&:not(:last-child)_ul]:pb-1 [&:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"105:1-108:251;7858-8541\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"105:1-105:218;7858-8075\"><strong>Impuesto sobre Sociedades<\/strong>: si la empresa conserva activos, deben valorarse a precio de mercado. La diferencia positiva respecto al valor contable tributa entre el <strong>25% y el 30%<\/strong>, seg\u00fan el tama\u00f1o de la empresa.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"106:1-106:129;8076-8204\"><strong>IVA<\/strong>: si quedan existencias o bienes pendientes de repartir entre los socios, estas operaciones pueden estar sujetas a IVA.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"107:1-107:86;8205-8290\"><strong>IRPF<\/strong>: sobre las cantidades distribuidas a los socios que sean personas f\u00edsicas.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"108:1-108:251;8291-8541\"><strong>Impuesto sobre Transmisiones Patrimoniales y Actos Jur\u00eddicos Documentados (ITP-AJD)<\/strong>: un <strong>1%<\/strong> sobre el valor total de los bienes y derechos transmitidos, liquidado ante la Comunidad Aut\u00f3noma correspondiente (no ante el Ministerio de Hacienda).<\/li><\/ul><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"110:1-110:79;8543-8621\">5. Inscripci\u00f3n del cierre en el Registro Mercantil {#5-inscripcion-cierre}<\/h3><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"112:1-112:311;8623-8933\">La sociedad sigue sujeta al Impuesto sobre Sociedades hasta la fecha de inscripci\u00f3n del cierre. Esta inscripci\u00f3n marca tambi\u00e9n el fin del ejercicio econ\u00f3mico en curso, aunque los estatutos fijen normalmente el 31 de diciembre, ya que la personalidad jur\u00eddica de la empresa se extingue el d\u00eda de la cancelaci\u00f3n.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"114:1-114:206;8935-9140\">Seg\u00fan la Ley del Impuesto sobre Sociedades, este impuesto debe declararse e ingresarse en el <strong>plazo de 25 d\u00edas naturales<\/strong> a contar desde el final de los seis meses siguientes a la inscripci\u00f3n de la baja.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"116:1-116:164;9142-9305\">Los antiguos liquidadores pueden seguir realizando estos tr\u00e1mites en nombre de la sociedad extinguida, incluso despu\u00e9s del cierre oficial, o encargarlo a terceros.<\/p><h2 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\" data-sourcepos=\"118:1-118:75;9307-9381\">Requisitos previos para poder disolver la empresa {#requisitos-previos}<\/h2><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"120:1-120:55;9383-9437\">Para poder cerrar legalmente una empresa es necesario:<\/p><ul class=\"[li_&]:mb-0 [li_&]:mt-1 [li_&]:gap-1 [&:not(:last-child)_ul]:pb-1 [&:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"122:1-125:76;9439-9792\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"122:1-122:127;9439-9565\">Estar al d\u00eda con los pagos a Hacienda y a los acreedores: <strong>no puede haber deudas pendientes<\/strong> de impuestos ni con terceros.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"123:1-123:94;9566-9659\">Liquidar y repartir todos los bienes de la empresa entre los propietarios antes del cierre.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"124:1-124:57;9660-9716\">Elevar la disoluci\u00f3n a escritura p\u00fablica ante notario.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"125:1-125:76;9717-9792\">Inscribir la disoluci\u00f3n en el <strong>Bolet\u00edn Oficial del Registro Mercantil<\/strong>.<\/li><\/ul><h2 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\" data-sourcepos=\"127:1-127:55;9794-9848\">Cerrar una empresa con deudas {#empresa-con-deudas}<\/h2><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"129:1-129:163;9850-10012\">El cierre no es una v\u00eda para evitar el pago de deudas: estas deben liquidarse antes de que la sociedad pueda disolverse formalmente. El procedimiento habitual es:<\/p><ol class=\"[li_&]:mb-0 [li_&]:mt-1 [li_&]:gap-1 [&:not(:last-child)_ul]:pb-1 [&:not(:last-child)_ol]:pb-1 list-decimal flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"131:1-133:68;10014-10241\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"131:1-131:63;10014-10076\">Pagar los pr\u00e9stamos pendientes con acreedores y directores.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"132:1-132:97;10077-10173\">Nombrar a un administrador o liquidador que supervise la empresa durante la venta de activos.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"133:1-133:68;10174-10241\">Cerrar la sociedad \u00fanicamente una vez saldadas todas las deudas.<\/li><\/ol><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"135:1-135:155;10243-10397\">Si la empresa no puede hacer frente a sus deudas por esta v\u00eda, la alternativa es el concurso de acreedores, que puede derivar en una liquidaci\u00f3n judicial.<\/p><h2 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\" data-sourcepos=\"137:1-137:40;10399-10438\">Marco legal aplicable<\/h2><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"139:1-139:90;10440-10529\">El cierre de una empresa en Espa\u00f1a est\u00e1 regulado, entre otras, por las siguientes normas:<\/p><ul class=\"[li_&]:mb-0 [li_&]:mt-1 [li_&]:gap-1 [&:not(:last-child)_ul]:pb-1 [&:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\" data-sourcepos=\"141:1-144:175;10531-11198\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"141:1-141:196;10531-10726\"><strong>Ley de Sociedades de Capital<\/strong> <a class=\"underline underline underline-offset-2 decoration-1 decoration-current\/40 hover:decoration-current focus:decoration-current\" href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2010-10544\">(Real Decreto Legislativo 1\/2010)<\/a>: establece las causas y el procedimiento de disoluci\u00f3n y liquidaci\u00f3n.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"142:1-142:127;10727-10853\"><strong>Ley del Impuesto sobre Sociedades<\/strong>: regula la tributaci\u00f3n de la sociedad durante y al t\u00e9rmino del proceso de liquidaci\u00f3n.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"143:1-143:170;10854-11023\"><strong>Ley del IVA<\/strong> <a class=\"underline underline underline-offset-2 decoration-1 decoration-current\/40 hover:decoration-current focus:decoration-current\" href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1992-28740\">(Ley 37\/1992)<\/a>: determina cu\u00e1ndo las operaciones de liquidaci\u00f3n quedan sujetas a este impuesto.<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"144:1-144:175;11024-11198\"><strong>ITP y AJD<\/strong> <a class=\"underline underline underline-offset-2 decoration-1 decoration-current\/40 hover:decoration-current focus:decoration-current\" href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1993-25359\">(Real Decreto Legislativo 1\/1993)<\/a>: aplicable a la transmisi\u00f3n de bienes y derechos en la liquidaci\u00f3n.<\/li><\/ul><h2 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\" data-sourcepos=\"146:1-146:76;11200-11275\">Preguntas frecuentes sobre el cierre de empresas\u00a0<\/h2><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"148:1-149:267;11277-11604\"><strong>\u00bfCu\u00e1nto tiempo dura el proceso de cierre de una empresa?<\/strong> El periodo de liquidaci\u00f3n tiene una duraci\u00f3n m\u00e1xima de 3 meses desde la inscripci\u00f3n de la disoluci\u00f3n, aunque el proceso completo \u2014incluyendo la preparaci\u00f3n de balances y tr\u00e1mites fiscales\u2014 puede extenderse varios meses m\u00e1s en funci\u00f3n de la complejidad de la empresa.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"151:1-152:181;11606-11832\"><strong>\u00bfPuedo cerrar mi empresa si tiene deudas?<\/strong> S\u00ed, pero antes deben liquidarse todas las deudas pendientes con Hacienda, la Seguridad Social y los acreedores. Si esto no es posible, la v\u00eda adecuada es el concurso de acreedores.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"154:1-155:294;11834-12190\"><strong>\u00bfQu\u00e9 diferencia hay entre disolver y liquidar una empresa?<\/strong> La disoluci\u00f3n es la decisi\u00f3n formal de poner fin a la sociedad, aprobada por la junta general e inscrita en el Registro Mercantil. La liquidaci\u00f3n es el proceso posterior en el que se pagan las deudas, se reparten los activos restantes entre los socios y se cancela definitivamente la sociedad.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"157:1-158:207;12192-12441\"><strong>\u00bfPuedo reactivar una empresa disuelta?<\/strong> No. Una vez disuelta y liquidada, la sociedad deja de existir jur\u00eddicamente y no puede reactivarse. Si lo que se busca es una pausa temporal en la actividad, la opci\u00f3n correcta es el cese, no la disoluci\u00f3n.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"160:1-161:261;12443-12759\"><strong>\u00bfQu\u00e9 impuestos hay que pagar al cerrar una empresa?<\/strong> Principalmente el Impuesto sobre Sociedades sobre la revalorizaci\u00f3n de activos, el IVA en caso de reparto de existencias o bienes, el IRPF de los socios por las cantidades recibidas, y el ITP-AJD (1%) sobre los bienes y derechos transmitidos en la liquidaci\u00f3n.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"163:1-164:207;12761-13025\"><strong>\u00bfNecesito un abogado o asesor para cerrar mi empresa?<\/strong> No es obligatorio, pero s\u00ed muy recomendable. El proceso implica tr\u00e1mites notariales, registrales y fiscales que, si se hacen incorrectamente, pueden dejar a los socios expuestos a responsabilidades futuras.<\/p>","_et_gb_content_width":"","footnotes":""},"categories":[699],"tags":[],"class_list":["post-2287","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-company"],"_links":{"self":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/2287","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/comments?post=2287"}],"version-history":[{"count":7,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/2287\/revisions"}],"predecessor-version":[{"id":21492,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/2287\/revisions\/21492"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/media\/1705"}],"wp:attachment":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/media?parent=2287"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/categories?post=2287"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/tags?post=2287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}