Statistics by Corporation Tax items

  • Presentation
    • The Tax Agency publishes "Statistics by Corporation Tax items", based on the Corporation Tax returns corresponding to the fiscal year of reference of the statistics. This publication presents detailed information of the main items contained in the tax return form 200 ("Corporation Tax and Non-resident Income Tax with permanent establishments. Return settlement").

      The publication offers relevant statistical information about the total of declarant organisations of the models mentioned, distinguishing among societies without entities, insurance companies, finance companies and unit trust institutions.

      The Corporation Tax is a tax of direct character and personal nature that taxes the income of the societies and other legal organisations. It is of direct character because it taxes the income (profit) as direct manifestation of the economic capacity of the taxpayer, and is of personal nature because it takes into account particular circumstances of every taxpayer, among which, the type of tax system, the size of the organisation for the purpose of the application of the system for organisations of reduced dimension, etc. These aspects intervene directly in the determination of the amount of the tax charge that needs to be paid, as multiple special systems coexist in these forms.

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    • 2018

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      - - Day 25
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