Do you have to file a corporation tax return?
We inform you about which entities are taxpayers and which are exempt from corporate income tax
Information
Contributing entities
We inform you who is a taxpayer for this tax
Fully exempt entities
Here you can find out which entities are not liable for this tax.
Partially exempt entities
If you are a partially exempt entity you should read this
Entities in attribution of income that are taxpayers of corporate income tax
In general, entities in attribution of income are taxpayers of Personal Income Tax, but we inform you in which cases they are taxpayers of Corporate Income Tax.