Census Modifications
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From the moment the entity acquires legal personality, upon registration in the corresponding Public Registry.
Yes, you must submit a census declaration of modification, form 036, request registration with the obligation to submit a Corporate Tax declaration and enter the closing date of the financial year that has been recorded in the corporate statutes.
Yes, the commercial company is effectively dissolved and liquidated with the corresponding cancellation entry in the Commercial Registry.
No, because it lacks legal personality. It will be taxed as an entity under the income attribution regime and the income obtained will be attributed to the partners.
No, it will be taxed as an entity under the income attribution regime and the income obtained will be attributable to the partners.
Through census declaration form 036.
During the month of February of the year from which it must take effect, provided that the tax period to which the aforementioned option refers coincides with the calendar year; If not, the period will be 2 months from the beginning of said tax period or within the period between this beginning and the end of the period to make the first installment payment corresponding to the aforementioned tax period, when the latter period is shorter. to 2 months.
The taxpayer is obligated with respect to the payments corresponding to the same tax period and the following ones, as long as their application is not waived through a census declaration of modification, form 036, requesting the cancellation, which must be exercised within the same deadlines as the option.
There are exceptions to the obligation to declare, there are certain public sector entities that enjoy total exemption and have no obligation to declare, and other entities that are partially exempt, and have the obligation to declare all income, exempt and non-exempt. , unless they meet certain requirements.
Certain public sector entities, such as the State, CC.AA. , Local Entities and their autonomous bodies, Social Security managing entities, Bank of Spain, etc.
Non-profit, charitable or public utility entities and institutions, non-governmental organizations, professional associations, business associations, official chambers, unions, political parties, etc.
Yes, presenting census declaration, form 036, indicating the total or partial exemption that corresponds to you and the date of its application.
Yes, through the census declaration, form 036, which must be filed, if applicable, within 2 months from the end of the last tax period of its application.