Skip to main content
Practical guide for completing census form 036

Obligation to file a corporate tax return

Corporate Tax payers will be required to submit and sign a declaration for this tax (box 620 “Registration” and 641 “date”) in the place and manner determined by the Minister of Economy and Finance.

Law 48/2015, on the General State Budget for 2016, of October 29, BOE of the 30th, provides in its article 63 the following:

With effect for tax periods beginning on or after 1 January 2015 and with indefinite validity , section 3 of article 124 of Law 27/2014, of 27 November, on Corporate Income Tax, is amended and reads as follows:

"3. Taxpayers referred to in sections 2, 3 and 4 of article 9 of this Act are obliged to declare all their income, both exempt and non-exempt.

Taxpayers referred to in section 3 of article 9 of this Act are not obliged to file a tax return when they fulfil the following requirements:

  1. their total income does not exceed 75,000 euros a year.
  2. Revenue corresponding to non-exempt income shall not exceed €2,000 per year.
  3. That all non-exempt income obtained is subject to withholding.

They will be taxpayers of the tax (art. 7 Law 27/2014), when they have their residence in Spanish territory:

  1. The legal entities , excluding civil companies that do not have a commercial purpose.
  2. The agricultural transformation companies , regulated by Royal Decree 1776/1981, of August 3, which approves the Statute that regulates Agricultural Transformation Companies.
  3. The investment funds , regulated by Law 35/2003, of November 4, on Collective Investment Institutions.
  4. The temporary business associations , regulated by Law 18/1982, of May 26, on the tax regime of groups and temporary business associations and regional industrial development companies.
  5. The venture capital funds , and the closed-end collective investment funds regulated by Law 22/2014, of November 12, which regulates venture capital entities, other closed-end collective investment entities and management companies of closed-end collective investment entities, and which modifies Law 35/2003, of November 4, on Collective Investment Institutions.
  6. The pension funds , regulated in the Revised Text of the Law on the Regulation of Pension Plans and Funds, approved by Royal Legislative Decree 1/2002, of November 29.
  7. The mortgage market regulation funds , regulated by Law 2/1981, of March 25, on the regulation of the mortgage market.
  8. The mortgage securitization funds , regulated by Law 19/1992, of July 7, on the Regime of Real Estate Investment Companies and Funds and on Mortgage Securitization Funds.
  9. The asset securitization funds referred to in Additional Provision five.2 of Law 3/1994, of April 14, which adapts Spanish legislation on credit to the Second Banking Coordination Directive and introduces other modifications relating to the financial system.
  10. The investment guarantee funds , regulated by Law 24/1988, of July 28, on the Securities Market.
  11. The communities that own communal forests regulated by Law 55/1980, of November 11, on communal forests, or in the corresponding autonomous legislation.
  12. The Bank Asset Funds referred to in the Tenth Additional Provision of Law 9/2012, of November 14, on restructuring and resolution of credit institutions.