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Practical Manual of Companies 2022.

Obliged to file a tax return

taxpayers of Corporate Tax are required to submit the declaration, with the specialties provided for in article 124 of the LIS :

  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