BASQUE COUNTRY: Am I going to have to declare in Corporate Tax?
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Now that the Corporate Tax campaign is approaching, you will be interested to know if you have to submit a self-assessment.
Taxpayers are required to submit and sign a self-assessment for Corporate Tax in the place and manner determined.
They are required
- Legal entities, agricultural transformation companies, and civil societies that do not tax under the income attribution regime.
- Tax groups that tax under the special tax consolidation regime.
- Certain entities without legal personality. For example, joint ventures, pension funds, investment funds, venture capital funds, and others.
- Partially exempt entities that do not meet the requirements that exempt them from doing so.
They are not required
Exempt entities. Nor those that are partially exempt, if they meet the following requirements:
- Total income not exceeding 100,000 euros annually.
- Income from non-exempt income subject to withholding not exceeding 2,000 euros annually.
- Subject to withholding of non-exempt income obtained.
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