Hello Wolfgang,

When an SL is created, it adopts its own identity and it has the obligation to submit company tax reports at the Tax office and deposit its annual accounts at the Mercantile Registry until it gets dissolved or liquidated, regardless of its activity/inactivity.



To liquidate a company means to close the company, that is, it disappears and in order to restart the business once liquidated, you would be required to establish it from the start.


Practically, not to liquidate a company once the activity has been finalized does not make much if any sense, as there will be a yearly cost for the filing of the company taxes and annual accounts, and that has a price. The only advantage is that the company could be reactivated at any time.

Regards,