Tax Agency: Census Modifications - Data related to Corporate Tax

From the moment the entity acquires legal personality, by registering in the corresponding Public Registry.

Yes, you must submit a census modification declaration, form 036, request registration in the obligation to file a corporate tax return and indicate the closing date of the financial year that has been stated in the company bylaws.

Yes, the commercial company must be effectively dissolved and liquidated with the corresponding cancellation entry in the Commercial Registry.

No, because it lacks legal personality. It will be taxed as an entity under an income attribution regime and the income obtained will be subject to attribution to the partners.

No, it will be taxed as an entity under an income attribution regime and the income obtained will be subject to attribution to the partners.

Through census declaration form 036.

During the month of February of the year from which it must take effect, provided that the tax period to which the aforementioned option refers coincides with the calendar year; If not, the deadline will be 2 months from the start of said tax period or within the period between this start and the end of the deadline to make the first fractional payment corresponding to the aforementioned tax period, when this last period is less than 2 months.

The taxpayer is obligated to make payments corresponding to the same tax period and the following ones, as long as the application is not waived through a census modification declaration, form 036, requesting cancellation, which must be exercised within the same time periods as the option.

There are exceptions to the obligation to declare, there are certain entities in the public sector that enjoy total exemption and have no obligation to declare, and other entities that are partially exempt, and have the obligation to declare all income, exempt and non-exempt, unless they meet certain requirements.

Certain public sector entities, such as the State, CC.AA. , Local Entities and their autonomous bodies, Social Security management entities, Bank of Spain, etc.

Non-profit, charitable or public utility entities and institutions, non-governmental organizations, professional associations, business associations, official chambers, unions, political parties, etc.

Yes, by submitting a census declaration, form 036, indicating the exemption, total or partial, to which you are entitled and the date of its application.

Yes, through the census declaration, form 036, which must be made, where applicable, within 2 months from the end of the last tax period of its application.

Census Modifications

Data relating to corporate tax

For corporate tax payers, when does the obligation to file a return for this tax arise?

If I am required to file a corporate tax return, do I have to file a census return?

Is there any prerequisite to cancel the obligation to file a corporate tax return?

Is a company in formation considered a taxpayer of Corporate Tax?

If a tax period ends once the company has been established but not registered in the corresponding Registry, must it pay Corporate Tax?

How should corporate tax payers express their willingness to opt for the method set out in Article 40.3 of Law 27/2014 to make their split payments?

If a Corporate Tax payer wants to opt for the split payment option of Article 40.3 of Law 27/2014, within what period must he do so?

Once the option for the fractional payment option of article 40.3 of Law 27/2014 has been made, what is the term of permanence?

Are all corporate tax payers required to declare all their income?

In particular, which entities enjoy total exemption from IS ?

Which entities are partially exempt from the obligation to file corporate tax returns?

The status of an entity exempt from Corporate Tax. Should it be reported in the Census?

If a tax group has opted for the corporate tax consolidation regime, can it waive its application?