Do you have to file a corporation tax return?

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.