On 6 October 2026, the DGI implemented a mandatory preliminary digital step for taxpayers intending to cease business activities and request formal closure of their tax registration. The new “Solicitud de Clausura Web” (Web Closure Request) serves as a prerequisite to the traditional cessation procedure, designed to verify the taxpayer’s compliance status before the formal file is opened. This innovation requires the taxpayer to declare the cessation date, confirm the settlement of all outstanding tax debts (IRAE, IVA, IMESI, etc.), and certify the cancellation of fiscal document authorizations and electronic invoicing credentials through a dedicated DGI portal. The system performs automated cross-checks against the taxpayer’s filing history, debt registry, and employer obligations (BPS contributions). Only upon successful validation does the portal generate a pre-closure certificate, which must be presented to initiate the definitive administrative closure. This measure aims to prevent the accumulation of hidden liabilities and reduce the backlog of incomplete closure cases. The guide references Article 68 of the Tax Procedural Code and Resolution DGI 1200/2020, establishing a 30-day window from the cessation date to complete the web request. Failure to obtain the pre-closure certificate suspends the definitive process, leaving the entity liable for ongoing minimum taxes and filing obligations.
Key Takeaways
- Mandatory Digital Pre-Qualification: Taxpayers must now complete an online compliance clearance before submitting the formal cessation dossier, ensuring all tax debts are settled and fiscal authorizations revoked prior to legal dissolution.
- Automated Compliance Verification: The DGI portal integrates real-time checks across IRAE, VAT, IMESI, and social security databases, issuing a certificate only when zero liabilities are confirmed, thus preventing fraudulent closures with pending obligations.
- Strict Timeline and Consequences: The 30-day post-cessation deadline for the web request is enforced; non-compliance results in the continuation of tax subject status, exposing the entity to ongoing minimum IRAE assessments, VAT filing requirements, and potential penalties for non-filing.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement