Dormant companies

An entity that is registered in the Commercial Registry, even if it has not started its activity in the year of its registration, 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.

Likewise, inactive companies are required to submit the corresponding installment payments on account of Corporation Tax for the current tax period, provided that, in the declaration made in the last tax period whose regulatory declaration period has expired, which has served as the basis for calculating said installment payments for the current year in accordance with the modality of article 40.2 of the LIS , would have resulted in a fee to be paid, and the company had not expressly opted in time and form for the method of calculating the fractional payment of article 40.3 of the LIS.

The obligation to make installment payments is not affected by the fact that the company did not carry out any activity during the current tax period, or was deregistered from the Economic Activities Tax in the same or previous periods, without prejudice to the fact that at a later time, and once the self-assessment for the Corporate Income Tax of the current year has been carried out, all or part of the amount paid for the concept of installment payments may be refunded.