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A non-profit entity has enquired whether it can settle Corporate Income Tax for a period running from July 2021 to June 2022. The DGT clarifies that a tax period cannot exceed 12 months and explains how tax returns must be filed if the financial year is changed.
Cuestión planteada Información sobre la posibilidad de liquidar el Impuesto sobre Sociedades del año 2022 por el periodo indicado (julio 2021 a junio 2022).
El periodo impositivo debe coincidir con el ejercicio económico y no puede exceder de 12 meses. Si la entidad cambia su ejercicio para que inicie el 1 de julio y finalice el 30 de junio, en el año del cambio se devengará el impuesto por el periodo que va del 1 de enero al 30 de junio. A partir de ahí, se iniciaría un nuevo periodo impositivo de 12 meses que finalizaría el 30 de junio del año siguiente.
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