https://sede.agenciatributaria.gob.es/Sede/en_gb/ayuda/manuales-videos-folletos/manuales-practicos/manual-sociedades-2024/capitulo-01-cuestiones-generales/quienes-estan-obligados-presentar-declaracion-sociedades/obligados-declarar/sociedades-inactivas.html
Tax Agency: Dormant companies
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https://www.nigerianeye.com/2025/07/cac-moves-to-delist-100000-dormant.html
CAC Moves to Delist 100,000 Dormant Companies, Grants 90-Day Grace Period - Latest News In Nigeria,...
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