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Practical Manual of Companies 2020.

Obliged to file a tax return

taxpayers of Corporate Tax with the specialties provided for in article 124 of are required to submit the declaration. LIS ##4##:

  1. Entities partially exempt under Article 9.2 of the LIS
  2. Entities partially exempt from article 9.3 of the LIS
  3. Entities partially exempt under Article 9.4 of the LIS
  4. Dormant companies
  5. Companies in bankruptcy or liquidation