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V1877-16 ·27 April 2016 ·consulta-vinculante Medium impact
Tax

Non-exempt companies are required to file Corporate Income Tax returns

A company intending to lease a property with annual income of less than 50,000 euros seeks clarification on its filing obligations. The DGT rules that, as it is not an exempt entity, it must submit a tax return.

In 6 key points

How it affects those involved

This ruling clarifies that the obligation to file Corporate Income Tax returns is determined by the tax status of the entity rather than the volume of income generated.

Lifecycle

2016-04-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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