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A Practical Handbook for Companies 2021
Chapter 1.General issues
Who is obliged to file a corporate income tax return?

Practical Handbook for Companies 2021

Obliged to file a tax return

The corporate taxpayers are obliged to file the return, with the specialities provided for in article 124 of the LIS:

Entities partially exempted from Article 9.2 of the LIS
Entities partially exempt under Article 9.3 of the LIS
Entities partially exempt under Article 9.4 of the LIS
Dormant companies
Companies in bankruptcy or liquidation

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Updated page:22/May/2023