Corporation Tax

Information

• Access Societies 2025

  Access to all the help and procedures for filing your tax return

• New developments

  Find out about the changes in Corporation Tax regulations and the new INFORMA references.

• Basic questions

  All the information related to the liquidation of Corporation Tax: tax base, exemptions, rates, etc.

• Do you have to file a return for this tax?

  We’ll let you know which entities have to pay Corporation Tax and which are exempt.

• Partnership entities

  Civil law companies are generally liable to Corporation Tax.

• How to file your return

  Here you will find everything you need to know if you need to amend a return or file a return from previous years. All these returns must be submitted electronically

• Tax deductions and benefits

  Deductions and tax benefits that can be applied for Corporation Tax purposes

• Tax benefits and authorisations for the purposes of Corporation Tax

  We inform you about tax benefits and authorizations in the Corporate Tax

• Payment of Corporation Tax in instalments

  Obligation, deadlines, modalities and forms for the submission of instalment payments