ICONOS FINALES-TRAZADOS

NAVARRA: Are you required to declare in Companies?

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Now that the Companies campaign has started, you will be interested to know if you have to file a self-assessment.

NAVARRA: Are you required to declare in Companies?

Taxpayers who pay taxes to the Tax Agency of Navarra are required to file a self-assessment for Companies in the place and manner determined.

Who is required?

The following must comply with this obligation:

  • Legal entities, agricultural transformation societies, and civil societies with a commercial purpose.
  • Tax groups that pay taxes under the special tax consolidation regime.
  • Certain entities without legal personality. For example, temporary joint ventures, pension funds, investment funds, venture capital funds, and others.

· Entities partially exempt. They are required to declare all of their income, exempt and non-exempt, except for political parties which must declare only the non-exempt income.

Who is not required?

The following are not subject to this obligation:

  • Exempt entities.
  • Partially exempt entities and political parties, applying the special regime in Companies, if their total income does not exceed 100,000 euros per year, and their non-exempt income without withholding tax does not exceed 25,000 euros per year.
We are at your disposal for any clarification related to the filing and payment of your self-assessment.

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Data controller: ANA VALVERDE ASESORES FISCALES, S.L., B74377607
CALLE SANTA SUSANA, 43, 1º , OVIEDO

The purpose of processing your data is to send you informative and commercial communications, based on your consent, given when you provide your data (article 6.1.a, RGPD).
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  • Remember that exercising your rights is free of charge. You can also lodge a complaint with the
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You can access the legal notice and the complete information here


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