Skip to main content
Practical Manual of Companies 2022.

Not obliged to declare

1. Entities totally exempt from article 9.1 of the LIS

Regulation: Article 124.2 LIS

The following exempt entities listed in article 9.1 of the LIS are not required to declare :

  1. The State , the Autonomous Communities and the local entities .

  2. The autonomous bodies of the State and public law entities of a similar nature to the Autonomous Communities and local entities.

  3. The Bank of Spain , the Deposit Guarantee Fund of Credit Institutions and the Investment Guarantee Funds .

  4. The Managing Entities and Common Services of the Social Security .

  5. The Institute of Spain and the official Royal Academies integrated into it and the institutions of the Autonomous Communities with their own official language that have purposes analogous to those of the Royal Spanish Academy.

  6. The public bodies mentioned in the ninth and tenth additional provisions, section 1, of Law 6/1997, of April 14, on the Organization and Functioning of the General Administration of the State, as well as public law entities of similar character of the Autonomous Communities and local entities.

  7. The State Agencies referred to in the first, second and third additional provisions of Law 28/2006, of July 18, on the State Agencies for the improvement of public services, as well as such as those public bodies that are totally exempt from this Tax and become state agencies.

  8. The International Council on Public Oversight on auditing standards, professional ethics and related matters.

2. Entities partially exempt from article 9.3 of the LIS

Regulation: Article 124.3 LIS

Entities that apply the tax regime of partially exempt entities from Chapter XIV of Title VII of the LIS, are not required to declare when they comply following requirements:

  1. their total income does not exceed 75,000 euros a year.

  2. Revenue corresponding to non-exempt income shall not exceed €2,000 per year.

  3. All non-exempt income obtained is subject to withholding.

3. Communities holding neighboring forests in common hands

Regulation: Article 112.4 LIS

These communities will not be required to file the declaration for Corporate Tax in those tax periods in which they do not obtain income subject to said Tax, nor incur any expenses, nor make investments and expenses. that give the right to a reduction in the specific tax base applicable to these taxpayers.