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Practical Manual for Companies 2023.

Obliged to file a tax return

Those who are taxpayers of the Corporate Tax are required to file 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