Dormant companies
An entity that is registered in the Commercial Registry , even if it has not commenced its activity in the year of its registration , by having legal personality and having the status of taxpayer of the Corporate Tax, is obliged to file a declaration for this Tax for the tax period corresponding to said year, even when said declaration corresponds to an inactive entity.
Things to keep in mind :
Companies with commercial form , as long as they are not duly registered, must pay taxes under the income attribution regime and not under Corporate Tax. In no case are they considered civil societies.
If company is not registered in the Public Registry at the end of the fiscal year, having started the activity, it must pay taxes and comply with the obligations corresponding to an entity under the income attribution regime.
Therefore, these companies will only be taxpayers of the Corporate Tax if at the end of their financial year they are registered in the corresponding public registry.