One the annual tax returns have been filed regarding the year 2015, and the books of the companies have been registered in Spain, we must inform you about the last tax form related to the Companies Tax 2015.
The three pillars in the Spanish tax system are as follows:
- Income Tax for Natural Persons
- Value Added Tax
- Companies Tax
The companies tax derives from article 31 of the Spanish Constitution that sets forth that “everyone has to contribute to sustain the public expenses”. Amongst those that need to comply with this obligation, we obviously have companies and any other legal entity that resides in the Spanish territory.
The dates to files the Companies Tax for the year 2015
The dates to file this companies tax is not the same as for natural persons. The date depends of the tax period. As a general rule, the date to file the tax return is:
“The companies tax return must be filed within 25 calendar days following 6 months after the end of the tax period”.
Furthermore, it must be taken into account:
- The sum of this tax return is due as from the last day of the of the tax period.
- For most of the companies, this tax period matches the natural year and thus the companies tax returns for the year 2015 will be filed on the 25th July 2016 or before.
Do not hesitate to contact one of our professionals at Welex our law firm in Marbella if you are the director of a company or you participate in a company in Spain. The economists and fiscal advisors will be happy to attend you in the preparation and filing of the Companies Tax of your company.
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