How is the full amount of Corporate Tax determined?
We inform you how the full amount of Corporate Tax is determined.
The full amount will be understood as the amount resulting from applying the tax rate to the tax base.
In the case of entities that apply the provisions of article 105 of the LIS (equalization reserve), the full fee will be determined by the result of applying the tax rate to the tax base reduced or increased, as appropriate, by the leveling reserve.