Tax and Customs Authority

Office of the General Director

Circular no. 10/2015, of 9 September

Revokes Circular no. 1/2010, of 2 February, and clarifies the interpretation of the Tax Authorities on matters regarding the main tax obligations of the Insolvency Administrators and other representatives of these entities. This Circular approves a guide in order to ease compliance with such obligations.

The guidelines are based on certain assumptions, namely that the declaration of insolvency does not determine the extinction of the legal entity that keeps its tax personality, thus remaining bound to comply with the tax obligations until the definitive registry of the termination of the liquidation.