An entity that is registered in the Companies Register, even if it did not begin its activity in the year of its registration, having legal personality and having the status of corporate income taxpayer, is obliged to file a tax return for this tax for the tax period corresponding to that year, even if the tax return corresponds to an inactive entity.
To be noted:
Companies with commercial form, as long as are not duly registered, must be taxed under the income attribution system and not under corporation tax.In no case are they considered to be civil law partnerships.
If the company is not registered in the Public Register at the end of the financial year, having started its activity, it must pay taxes to and comply with the obligations corresponding to an entity under the income attribution system.
Therefore, these companies will only be liable to corporate income tax if they are registered in the corresponding public register at the end of their financial year.