Skip to main content
Practical Manual for Companies 2020.

Obliged to file a tax return

Those who are taxpayers of the Corporate Tax with the specialties provided for in article 124 of the LIS are required to file the declaration:

  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