ICONOS FINALES-TRAZADOS

Succession certificate of activity

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Before buying a business, obtain a succession certificate of the activity.

Succession certificate of activity

If you or your company are going to buy a business from another entrepreneur (for example, a bar, a restaurant, or a small shop), once you become the owner of the business, there will be a continuity in the activity of the previous operator, so you will be jointly liable for any tax debts that they had , because it is understood that there is a "business succession."

Thus, for example, if you acquire a business in 2026 and later there is a VAT audit from 2024 that results in a tax payment, the Tax Agency could claim that tax from you.

Well, know that you can limit that liability if before making the purchase you request from the Tax Agency, with the prior consent of the seller, a detailed certification of the debts, penalties, and responsibilities of the business. In this way, your liability will be limited to the debts, penalties, and responsibilities that appear in the certificate and you will avoid surprises in the future.

For these purposes, the Tax Agency has three months to issue that certificate. If it does not issue it within that period, you would be completely exempt from the indicated liability and the Tax Agency could not claim any tax obligation incurred by the previous owner of the business.

 

If you are going to buy a business, come see us. We will advise you on how to correctly tax the operation and prevent possible tax contingencies in the future.

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DATA PROTECTION INFORMATION

Controller

ECONOMIC BUSINESS SYSTEMS CONSULTING, S.L.

Purposes

Management of and contact with users; The data requested through the contact form, sent by email or provided by telephone published on our website will be used to answer your enquiry and to send you information about our organisation and services. The consequences of not providing us with this data will be the impossibility of contacting you and providing a response to your request. You have the right to receive a response to any question, enquiry or clarification arising from this form or from the other means of contact published on the corporate website, by calling us, sending us an email or visiting our premises.

Legal basis

(Art. 6.1.a GDPR) Consent of the data subject; (Art. 6.1.f GDPR) Legitimate interest of the Data Controller or third parties. Organic Law on the Protection of Personal Data and the Guarantee of Digital Rights (LOPDGDD) 3/2018, Regulation (EU) 2016/679 on the protection of personal data

Retention

Other. We keep your data only for the time necessary to handle the information request or if there is any legal obligation or legitimate interest in this respect.

Recipients

We do not transfer your data to anyone, but we may allow its processing by third parties solely for technical, legal and/or service-provision reasons.

International transfers

There is no provision to carry out international transfers of your personal data

Rights & more info

the email nfernandez@ebserco.com or at our premises located at Calle Sant Pelegri, 109, 25300 Tàrrega (Lleida) Spain.

You can access the legal notice and the full information here

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