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Practical Manual of Companies 2022.

Dormant companies

An entity that is registered in the Commercial Registry, although has not started its activity in the year of its registration, as it has legal personality and has the As a corporate tax taxpayer, you are required to file a declaration for this tax for the tax period corresponding to said year, even when said declaration corresponds to an inactive entity.

To take into account :

Companies with a commercial form, as long as they are not duly registered, must pay taxes under the income attribution regime and not under the Corporate Tax. In no case are they considered civil societies.

If the company is not registered in the Public Registry at the close 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 Corporate Tax if at the end of their fiscal year they are registered in the corresponding public Registry.