Dormant SL in Spain, advice?

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BigUnicorn

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May 28, 2025
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Hello there, had a project which run one year under an SL in Barcelona in 2017 (no profit)

Since then it has been dormant, no activity at all, I'd pay a local accountant to file a "inactive" NEGATIVA/SIN ACTIVIDAD/RESULTADO CERO return every year, with none rev, none or very low expenses (€xxx maybe just for the accountant), regularly filed.

Now, I think I didn't file them from 2021 or 2022. I'm getting a notification from "Agencia Estatal de Administración Tributaria con DIR3".

Supongo que es por no presentar el impuesto sobre sociedades
Click to expand...

What's the most likely, real life world experience scenario if I ignore this? Will they keep a certain sanction (how much?) on file and account it for many years to come? Will that lead to problems at the border or international claims? (I'm outside EU currently, it should not be a very high amount?)

Alternative is to liquidate it, which I think is min 1500-2000€, which I'd need to fly there now most likely to sign to notary (maybe can arrange some eSign)

It has obviously never been a "real company", empty, no activity etc, and since many years it had filed at zero essentially.

Thanks for inputs

Last edited: Jul 17, 2024
 
Maybe you don't need to fly there if you have a digital certificate and grant powers to someone to do it on your behalf. I don't know about the other points.
 
I would get it out of the way. Liquidate the company, not sure about giving powers of attorney digitally, but if the Spanish notary gives you the text you might be able to sign it before a notary where you live (and get it apostilled or legalised, depending on your country).
 
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