NAVARRA: Are you required to declare in Companies?
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Now that the Companies campaign has started, you will be interested to know if you have to file a self-assessment.
Taxpayers who pay taxes to the Tax Agency of Navarra are required to file a self-assessment for Companies in the place and manner determined.
Who is required?
The following must comply with this obligation:
- Legal entities, agricultural transformation societies, and civil societies with a commercial purpose.
- Tax groups that pay taxes under the special tax consolidation regime.
- Certain entities without legal personality. For example, temporary joint ventures, pension funds, investment funds, venture capital funds, and others.
· Entities partially exempt. They are required to declare all of their income, exempt and non-exempt, except for political parties which must declare only the non-exempt income.
Who is not required?
The following are not subject to this obligation:
- Exempt entities.
- Partially exempt entities and political parties, applying the special regime in Companies, if their total income does not exceed 100,000 euros per year, and their non-exempt income without withholding tax does not exceed 25,000 euros per year.
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