Law 14/2013 of 27 September, supporting entrepreneurs and their internationalisation, establishes, in Article 22, that natural and legal persons may carry out by means of the Telematics Point, through the Entrepreneur of the Ministry of Industry, Energy and Tourism, and of the other Points of Attention to the Entrepreneur who provide this service according to the agreement signed to the effect, the administrative procedures necessary for the cessation of the activity of individual entrepreneurs and for the extinction and cessation of the activity of commercial societies.

The general objective, therefore, is to simplify the processes of extinction and cessation of activity of companies by means of an electronic process and to integrate most of the necessary procedures for this. The aim of this process is to foster the second opportunity for entrepreneurs by means of a simple and rapid system that enables them to start a new business project as soon as possible.

To do this, it enables the use of the Electronic Single Document (DUE), modifying its definition, established in the additional third provision of the recast text of the Law of Capital Societies, approved by Royal Decree Legislative 1/2010 of 2 July.

Until this change, the DUE was configured as a document for the electronic processing of the creation of companies. Now, the DUE and the CIRCE system (Information Centre and Enterprise Creation Network) have a global role to play in the administrative handling of business life.

This royal decree is conceived in a similar way to Royal Decree 682/2003 of 7 June, which regulates the system of telematics processing referred to in Article 134 and the additional provision of the Law 2/1995, of 23 March, of Limited Liability Societies, but introducing the necessary legal updates and avoiding, as far as possible, the exhaustive enumeration of data, referring, in the cases in which that result appropriate, to the rules of application in each case and, failing that, to the electronic headquarters where they are keep the DUE data up to date. It seeks a clearer understanding of the rule as well as an adaptation to future changes that can be experienced by that document.

On the other hand, as in the business process, each DUE will be assigned a CIRCE number that will uniquely and unequivocally identify it in the system and distinguish it from any other DUE, regardless of their nature.

For the realization of this royal decree has been consulted to all the agencies and public administrations participating in the CIRCE system, as well as to various business associations, the autonomous communities and the Spanish Federation of Municipalities and Provinces.

The object, therefore, of the present royal decree is to regulate the DUE in order to carry out, in an integrated way and by electronic means, the necessary formalities for the cessation of the activity of the individual entrepreneurs and the I understand this as a first step and will subsequently be extended to other legal forms,

well as for the cessation of the activity and extinction of limited liability companies.

According to the provisions of Article 37.h) of the Organic Law 15/1999, of 13 December, of Protection of Personal Data, this royal decree has been submitted to the Spanish Agency for the Protection of Data.

In its virtue, on the proposal of the Ministers of Industry, Energy and Tourism and of Justice, with the prior approval of the Minister of Finance and Public Administrations, according to the State Council and prior deliberation of the Council of Ministers at its meeting on 2 October 2015,

DISPONGO:

CHAPTER I

General provisions

Article 1. Object

Constitutes the object of this royal decree the regulation of the Electronic Single Document (hereinafter, DUE) in order to carry out, in an integrated way and by electronic means, the necessary formalities for the cessation of activity and the extinction of limited liability companies and the cessation of the business of undertakings whose owners are natural persons, including those of a limited liability company as referred to in Chapter II of the Law 14/2013 of 27 September, supporting entrepreneurs and their internationalisation.

Article 2. Scope

1. The provisions contained in this royal decree do not alter the rules regarding the administrative non-electronic processing for the cessation of the activity of individual entrepreneurs and for the extinction and cessation of the activity of societies of limited liability.

2. Communications and other formalities relating to the insolvency proceedings are excluded.

CHAPTER II

Electronic Single Extinction and Eesc Document

Article 3. Points of Attention to Entrepreneur

1. The completion and delivery of the DUE may be carried out by the Points of Attention to the Entrepreneur defined in the additional third provision of the recast text of the Law of Capital Societies, approved by Royal Decree Legislative 1/2010, of 2 of July, from the entry into force of this royal decree.

2. The electronic completion of the EUD will be available to the public through the electronic sub-headquarters of the Electronic Entrepreneur of the Ministry of Industry, Energy and Tourism (PAE MINETUR).

Article 4. Nature and content of the EUD for extinction and cessation of activity

1. The EUD is an instrument of a telematic nature in which all data relating to the individual employer, the limited liability entrepreneur and the limited company which, in accordance with applicable law, are to be submitted are included. the legal records and the public administrations competent for the cessation of the activity or for the extinction and cessation of the activity, as the case may be, provided that they are transmitted by electronic means.

2. The DUE will contain two types of data:

(a) Basic data, which must be completed at the time the processing is initiated. The electronic sub-headquarters of the PAE MINETUR shall include a list, which shall be kept constantly updated, detailing the above basic data.

b) Data to be incorporated in each stage of the processing by the competent public administrations for the extinction and termination of the company and, where appropriate, by the notary intervener in the acts of dissolution, liquidation and extinction of the company and of the legal records. Similarly, a list of the data referred to in this paragraph shall be kept in the electronic sub-headquarters of the PAE MINETUR and shall be kept up to date.

3. For the purposes of implementing this royal decree, the DUE replaces the administrative forms listed in the Annex.

Article 5. Procedures that can be performed with the DUE

1. In accordance with the provisions of Article 22 of Law 14/2013 of 27 September, supporting entrepreneurs and their internationalisation, the DUE allows the electronic realization of the following formalities:

(a) The application for registration to the Commercial Registry of the dissolution, liquidation and extinction of the company, the appointment of the liquidators, the closure of branches and, in general, cancellation of the rest of the seats registers.

b) The communication of the extinction of the company or the definitive cessation of its activity and/or the reduction of the workers to its service to the Provincial Directorate of the General Treasury of Social Security whatever the regime of Social Security to which those are attached.

c) The declaration of cessation of activity and of absence in the Census of Employers, Professionals and Reholders and the declaration of absence in the Tax on Economic Activities.

(d) The communication of the discharge in the State, Autonomous and Municipal Sectoral Records in which the Company or its facilities have been registered.

e) The communication of the cessation of activity to the state, regional and local authorities when this is mandatory.

f) In case of entrepreneurs of limited liability, the request for cancellation of the registrations that are necessary in the Commercial Registry, in the Registry of the Property and in any other records in which the goods are not registered for business or professional debts.

g) Low of the vessel or floating artifact.

2. By order of the Minister for Industry, Energy and Tourism, electronic performance may be established, by means of the EUD, of other formalities which complement those mentioned in the previous paragraph,

3. In the application in electronic form, the person concerned may expressly request the non-performance of one or more of the formalities specified in paragraph 1.

Article 6. Processing of the EUD for the cessation of activity and the extinction of limited liability companies

1. Once the basic data has been entered in the EU, the telematics processing system (STT) will assign the corresponding CIRCE number, thus identifying the DUE in a unique and unequivocal manner, and then the DUE will be able to completion of the following formalities:

a) Elevation to the public of the settlement agreement of the company and appointment of the liquidators. In accordance with the current notarial legislation, the STT will make it possible to arrange the appointment with the notary chosen by the partners for the lifting of the agreement of dissolution of the company and the appointment of the liquidators. The DUE will be incorporated in the appointment confirmation along with the identifying data of the chosen notary.

The STT will forward the data of the company and the liquidators to the notary chosen by the partners.

b) Incorporation of data relating to the writing of dissolution and appointment of liquidators to the DUE. Once the public deed of dissolution and the appointment of liquidators of the company has been granted, the notary authoritator with its advanced electronic signature will incorporate the data relating to the DUE. Such writing shall include the legal and regulatory circumstances required for the dissolution of the company and the appointment of the liquidators.

c) Autoliquidation of the Tax on Proprietary Transmissions and Legal Acts Documented. The STT shall forward to the competent tax authority the clearing office of the competent tax authority the data collected in the DUE concerning the self-validation of the tax.

The remission of this data shall be accompanied by the electronic copy of the public dissolution deed, transmitted electronically by the notary authoritaire. As a result of this procedure, the competent tax authority shall state in the DUE the effective liquidation of the tax.

d) Enrollment of the dissolution deed and the appointment of the liquidators in the relevant Mercantile Register. To this end, the STT shall forward the electronic copy of the dissolution deed to the relevant Provincial Trade Register together with the DUE. In the negative rating assumptions, the defect sub-healing will be performed through the STT.

e) Statement of cessation of activity in the Census of Employers, Professionals and Reholders for ceasing to exercise all kinds of business or professional activities, as provided for in Article 11 (1) of the Regulation General of the actions and procedures for the management and tax inspection and development of the common rules of the procedures for the application of the taxes, approved by Royal Decree 1035/2007, of July 27.

To this effect, and as the case may be, the STT shall transmit to the competent tax authority the data contained in the DUE, either to make the declaration of cessation of activity of the company, without it being dissolved, and in which the effective date of the cessation is recorded; either the electronic copy of the registration of the public deed of dissolution of the company and the appointment of the liquidators in the relevant Mercantile Register together with the data contained in the DUE, in accordance with the requirements laid down in the regulations concerning the tax censuses in the field of competence of the State, of the Autonomous Communities or of the Foral Haciendas as appropriate.

However, if it is condensed into a single DUE and consequently in a single deed, both the settlement agreement of the company and the appointment of the liquidators, as well as the effective liquidation and request for cancellation in the Merchant Registry, this procedure will not be required.

f) Choice of the notary authoritaire of the public deed of liquidation and extinction of the society. The STT will make it possible to arrange the appointment with the notary chosen by the liquidators for the granting of the public deed of liquidation and extinction of the society. The DUE will be incorporated in the appointment confirmation along with the identifying data of the chosen notary.

g) Incorporation of data relating to liquidation and extinction writing to the DUE. Once the public deed of liquidation and extinction of the company has been granted, the notary authoritaire with its advanced electronic signature will incorporate the data relating to the DUE. Such writing shall include, together with the other circumstances required by law or regulation for the dissolution of the company and the appointment of the liquidators who have assumed the duty of preservation of the books and documents of the company during the six-year period from the date of the seat of cancellation of the company, or stated that the company lacks them. If not, it will be the responsibility of the liquidators to make the deposit of such documentation in the corresponding Mercantile Register, which will be in any case prior to the registration seat to practice in the Commercial Registry.

(h) Autoliquidation of the Tax on Proprietary Transmissions and Documented Legal Acts (corporate operations). The STT shall forward to the competent tax authority the clearing office of the competent tax authority the data collected in the DUE concerning the self-validation of the tax.

The remission of this data shall be accompanied by the electronic copy of the public extinguishing deed, transmitted electronically by the notary authoritaire. As a result of this procedure, the competent tax authority shall state in the DUE the effective liquidation of the tax.

i) Registration of the settlement and extinction of the company in the corresponding Provincial Mercantile Register. The STT shall, together with the DUE, transmit the electronic copy to the relevant Provincial Trade Register. Upon receipt of such information, the merchant registrar shall proceed to the registration and subsequent cancellation of the registered seats in accordance with Article 396 of the recast of the Capital Companies Act, approved by Real Decree Legislative 1/2010 of 2 July and Article 247 of the Regulation of the Commercial Registry, approved by Royal Decree 1784/1996 of 19 June. In the negative rating assumptions, the defect sub-healing will be performed through the STT.

The registrar through the STT and with recognized electronic signature, will incorporate the data relating to the registration to the DUE.

Notwithstanding the above, it may be condensed into a single DUE and consequently in a single deed, both the settlement agreement of the company and the appointment of the liquidators, and the settlement effective and request for cancellation in the Mercantile Register, proceeding in the same way as previously established.

j) Communication of the low data of the workers whatever the social security system to which those are attached. Where appropriate, the STT shall forward to the General Treasury of the Social Security the data of the absence of the employed or assimilated workers, workers 'and administrators' partners, if any, in accordance with the requirements laid down in the Royal Decree 84/1996 of 26 January, approving the General Regulation on the registration of enterprises and affiliation, high, low and variations of data of workers in Social Security.

The General Treasury of Social Security will inform the STT of the confirmation of the discharge from the STT.

For the purposes of the worker's absence from the corresponding Social Security scheme, the PAE shall be understood as a place from which the processing of the DUE is initiated and as a date of application for the discharge of the time when the DUE is being processed. the processing of the EUD is initiated in accordance with this Article.

k) Communication of the cessation of activity to the General Treasury of Social Security. The STT shall transmit to the General Treasury of the Social Security the cessation of activity of the company, as well as the absence of data from the contribution account and the vessel or the floating device, if any.

For the purposes of the discharge, the following shall be understood as the place of the PAE from which the processing of the EUD is initiated, and as the date of application of the discharge, the date of the start of the processing of the DUE, in accordance with this Article.

l) Communication of the cessation of work from the workplace to the labour authority. The STT shall forward the following data contained in the EUD to the relevant labour authority:

1. Data from the requesting company.

2. Center data or job centers that are closed.

3. Your representative's data, if any.

4. Data for notification purposes.

m) Communication of the cessation of activity to the relevant municipal authority. The STT shall transmit to the competent authority the following data contained in the EUD:

1. Data from the requesting company.

2. Center data or job centers that are closed.

3. Your representative's data, if any.

4. Data for notification purposes.

n) Statement of absence in the Tax on Economic Activities (IAE), if any. For the purposes of the discharge in the IAE, the STT shall forward to the competent tax authority the data contained in the EUD in accordance with the requirements laid down in the tax rules.

or) Statement of absence in the Census of Employers, Professionals and Reholders when the effective cancellation of the corresponding seats in the Commercial Registry has been made, as provided for in Article 11 (3) of the General Regulation of the actions and procedures for the application of the taxes, approved by Royal Decree 1065/2007 of 27 July 2007.

For the purposes of the declaration of absence in the census, the STT shall forward to the competent tax authority together with the data contained in the DUE, the electronic copy of the registration of the public settlement writing and extinction in the relevant Mercantile Register in accordance with the requirements laid down in the regulations concerning tax censuses in the field of the State, Autonomous Communities or the Forales corresponds.

p) Communication of the discharge of the liquidators in the Special Regime of Autonomous Workers, provided that they are requested and do not carry out other activities outside the society. Where appropriate, the STT shall forward to the General Treasury of the Social Security the data on the discharge, in accordance with the requirements laid down in the General Regulation on the registration of undertakings and affiliation, ups, downs and variations of data workers in Social Security, approved by Royal Decree 84/1996, of January 26.

The General Treasury of Social Security will inform the STT of the confirmation of the discharge.

For the purposes of the reduction in the social security system, it will be understood as a place of this the PAE from which the processing of the DUE is initiated, and as the date of application of the discharge, the moment when the processing is started of the DUE, in accordance with this Article.

q) Other formalities. By order of the Minister for Industry, Energy and Tourism, or, where appropriate, by the appropriate agreement signed for this purpose, new data may be included in the EU, in order to enable it to be used for the fulfilment of other formalities, communications or/or obligations of other public administrations, in accordance with Article 5.

2. If the liquidators so decide, the processing of the EUD may be initiated from the first subparagraph of paragraph (e).

Article 7. Processing of the EUD for the cessation of activity of individual entrepreneurs

In the case of individual entrepreneurs or limited-liability entrepreneurs, once the basic data has been entered into the EU, the STT will assign the corresponding CIRCE number to it, identifying in a unique and unambiguous way. The DUE can then proceed to the completion of the following formalities:

a) Communication of the low data of employed or assimilated workers. Where appropriate, the STT shall forward to the General Treasury of the Social Security the data of the absence of employed or assimilated workers, in accordance with the requirements laid down in the General Regulation on the registration of undertakings and membership, high, low and variations of data of workers in Social Security, approved by Royal Decree 84/1996, of January 26.

The General Treasury of Social Security will inform the STT of the confirmation of the discharge.

For the purposes of the worker's absence from the corresponding Social Security scheme, the PAE will be understood as a place from which the processing of the DUE will be initiated, and as the date of application of the discharge, the date of the the processing of the EUD is initiated in accordance with this Article.

b) Communication of the cessation of activity to the General Treasury of Social Security. The STT shall transmit to the General Treasury of the Social Security the cessation of the business of the company, as well as the absence of data from the listing account and the vessel or the floating device, if any.

For the purposes of the discharge, the following shall be understood as the place of the PAE from which the processing of the EUD is initiated, and as the date of application of the discharge, the date of the start of the processing of the DUE, in accordance with this Article.

c) Communication of the cessation of work from the workplace to the labour authority. The STT shall forward the following data contained in the EUD to the relevant labour authority:

1. Data of the individual entrepreneur or the applicant limited liability entrepreneur.

2. Center data or job centers that are closed.

3. Your representative's data, if any.

4. Data for notification purposes.

d) Communication of the cessation of activity to the relevant municipal authority. The STT shall transmit to the competent authority the following data contained in the EUD:

1. Data of the individual entrepreneur or limited liability applicant.

2. Center data or job centers that are closed.

3. Your representative's data, if any.

4. Data for notification purposes.

e) Statement of absence in the Census of Employers, Professionals and Reholders. For the purposes of the declaration of absence in that census, the STT shall forward to the competent tax authority the data contained in the EUD in accordance with the requirements laid down in the rules on tax censuses in the field of taxation. of the powers of the State, the Autonomous Communities or the Foral Haciendas as appropriate.

This statement will be presented when the employer ceases to develop all types of business or professional activities, as provided for in Article 11 of the General Rules of Procedure and procedures management and tax inspection and development of the common rules for the procedures for the application of taxes, approved by Royal Decree 1035/2007 of 27 July, or, where appropriate, applicable regional rules.

f) Communication of the cessation of activity to the General Treasury of Social Security. The STT will forward to the General Treasury of Social Security the discharge in the Special Regime of Self-Employed Workers, as well as the low rate of contribution data, if any.

For the purposes of the discharge, the following shall be understood as the place of the PAE from which the processing of the EUD is initiated, and as the date of application of the discharge, the date of the start of the processing of the DUE, in accordance with this Article.

(g) In the case of the limited liability entrepreneur, the STT shall forward to the relevant Trade Register, together with the DUE, the application for cancellation of its registration as such, in union with the formal title to be motivated by it, a notarial act or an instance signed with a recognized electronic signature of the employer, in which the data of registration in the Registry of the Property of the habitual dwelling not subject shall be recorded.

The registrar through the CIRCE and with recognized electronic signature, will incorporate the data relating to the registration to the DUE.

h) Other formalities. By order of the Minister for Industry, Energy and Tourism, or, where appropriate, by the appropriate agreement signed for this purpose, new data may be included in the EU, in order to enable it to be used for the fulfilment of other formalities, communications or/or obligations of other public administrations, in accordance with Article 5.

Article 8. Communication of amendments by public administrations.

1. For the proper conduct of the electronic processing of the DUE referred to in this royal decree, the competent public authorities shall provide the STT administrator with the modifications that may be made in relation to the new data to be reported, as well as any changes to the data coding tables already contained in the EUD.

2. If the modifications referred to in the previous paragraph are received, the STT administrator shall automatically include them in the system.

Article 9. Protection of personal data.

1. The PAE may only collect personal data directly from its owners or prior explicit consent from them, and only to the extent necessary for the completion of the formalities referred to in this royal decree.

2. The processing of personal data that is necessary for the telematic processing established in this royal decree will be subject to the Organic Law 15/1999, of December 13, of Protection of Personal Data.

Additional disposition first. No increase in public spending.

The measures included in this rule may not result in an increase in appropriations, remuneration, or other personnel costs.

Additional provision second. Collaboration with Autonomous Communities.

In the event that the autonomous communities have processing platforms with one-stop-shop functions, it will be ensured that communications related to the extinction and the cessation of activity carried out from these (a) platforms shall have the appropriate effects on state competition procedures. For this purpose, the necessary coordination mechanisms will be defined between the Autonomous Communities and the Ministry of Industry, Energy and Tourism to integrate the information between their respective platforms in a two-way way.

Final disposition first. Amendment of Royal Decree 44/2015 of 2 February on the specifications and conditions for the use of the Single Electronic Document (EUD) for the implementation of cooperative societies, civil societies, communities of goods, limited companies and entrepreneurs of limited liability through the telematic processing system.

Royal Decree 44/2015, of 2 February, which regulates the specifications and conditions for the use of the Electronic Single Document (DUE) for the implementation of cooperative societies, civil societies, communities of goods, limited companies and entrepreneurs of limited liability through the telematic processing system, is amended as follows:

One. Article 5.3 (i) is amended as follows:

" i. For the registration of the public deed of incorporation in the Register of Cooperative Societies, the STT shall transmit to the competent Public Administration the following data contained in the EUD:

1. Data from the requester.

2. Your representative's data, if any.

3. Data for notification purposes.

4. Electronic authorized copy of the public deed of formalization of the corresponding agreement, provided that the state and/or regional legislation of cooperatives so requires.

5. Document certifying that the tax on capital transfers and documented legal acts has been settled.

If the documentation presented in the Register of Cooperatives appreciates the existence of defects that are susceptible to healing, it will be communicated to the STT so that the data subjects can be corrected.

The Register of Cooperatives must qualify and register, if applicable, the writing of the constitution within the maximum period of ten working days, provided that the official social statutes are used, to count from the the time of the telematic reception of the application in that organ, and if it has any subsable defects, from the moment of presentation of the documents of the healing. In the case of a negative rating, the Register of Cooperatives shall inform the authorising notary and the representative that the founding members have appointed. It shall also be notified to the competent tax authorities. In the event of non-use of the indicative social statutes, the time limit for qualification and registration shall be that laid down in the relevant state or regional legislation. "

Final disposition second. Extra age.

As not provided for in this royal decree, the Royal Decree 1671/2009 of 6 November 2009, for which the Law 11/2007, of 22 June, of electronic access of the citizens to Public Services.

Final disposition third. Competence title.

This royal decree is issued under the terms of Article 149.1.18 of the Constitution, which attributes exclusive competence to the State on the common administrative procedure.

Final disposition fourth. Enabling regulatory development.

The Ministers of Industry, Energy and Tourism and Justice will dictate, in the field of their respective competences, how many provisions are necessary for the application of the provisions of this royal decree.

Final disposition fifth. Entry into force.

This royal decree will enter into force six months after its publication in the "Official Gazette of the State".

Given in Madrid, on October 2, 2015.

FELIPE R.

The Vice President of the Government and Minister of the Presidency,

SORAYA SAENZ DE SANTAMARIA ANTON

ANNEX

Electronic Single Document (DUE)-substituted forms

The DUE replaces the forms below related to the effects of the application of this royal decree:

Censal Declaration.

On Economic Activities.

Models 036 and 037
Tax Model
Model 600
	Model 840
Statement censal of commencement, modification or cessation of activity of the Autonomous Community.	Model 400
for discharge, discharge and variation of quote account data.	TA. 7
Request for High, Low, Variation of Data in the Special System of the Social Security of the Sea Workers. Workers for Own Account.	TA. 0825
Request for enrollment, low, and variation of boat and floating artifacts data.	TA. 47
Request for High, Low, or Variation of Data from the Worker or Assimilated.	TA. 2/S
Partners, family members, or members of management organs of capitalist commercial companies.	TA. 0521/5
, low, data variation in the Special Social Security of the Sea Workers. Workers for Account Own. Simplified TA.	TA. 0825/1
Special System of Social Security of the Sea Workers (Family Partner of the Holding Holder).	TA. 0825/2
Request for high, low, or varying data in the Special Autonomy Regime.	TA. 0521/1
Request for high, low, or variation of data in the Special Autonomy Regime (family member contributor to the holding).	TA. 0521/2
Center Closure Communication.