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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.
Cuestión planteada Obligación de presentar declaración del Impuesto sobre Sociedades en el ejercicio 2015.
Los contribuyentes del Impuesto sobre Sociedades están obligados a presentar declaración, salvo las entidades totalmente exentas. Las entidades parcialmente exentas (que no sean partidos políticos ni se acojan a la Ley 49/2002) solo están exentas de declarar si sus ingresos totales no superan 50.000 euros, sus rentas no exentas no superan 2.000 euros y todas las rentas no exentas están sometidas a retención. La sociedad consultante, al no ser entidad exenta, tiene la obligación de declarar.
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