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Practical guide for completing census form 036

Corporate Tax [Form 036]

Corporate Tax is a direct and personal tax that taxes the income of companies and other legal entities, in accordance with the rules contained in the Revised Text of the Corporate Tax Law.

  1. Obligation to file a corporate tax return
  2. Regime of companies in formation
  3. Closing date of the next financial year
  4. Split payment of corporate tax, option article 40.3 LIS
  5. Status of exempt entity in the Corporate Tax
  6. Waiver of the tax consolidation regime (boxes 626 and 646)