How to Dissolve a Spanish SL Without Fines: Step-by-Step Instructions

An inactive Spanish SL is not a ‘zero’ company. Without proper closure, fines accumulate and the founder faces personal liability.

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Key facts and steps

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Consequences of inactivity:

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• Cierre de hoja (registration sheet blockage)

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• Annual fines for unfiled Cuentas Anuales

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• Personal solidary liability of the founder for AEAT debts

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Liquidation procedure

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1. Preparation and filing of overdue Cuentas Anuales

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2. Settlement of AEAT debt

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3. Dissolution and liquidation resolution

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4. Appointment of liquidator

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5. Liquidation balance sheet

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6. Cancelación registral

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Timeline with proper preparation: 3 months.