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Como Llenar Modelo Sc 2781 Form

Como Llenar Modelo Sc 2781 Form

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Welcome once again to home economics, today we will continue with the free course on business economics. In this chapter we will explain corporation tax. Corporation tax is a direct and personal tax levied on the income obtained by commercial companies and other collective entities. It is also a proportional tax since its share is obtained by applying a fixed percentage on the tax base Characteristics of corporation tax From the definition given above we can extract 4 characteristics of corporation tax: It is a direct tax which means that directly taxes the income of the companies as long as it is positive, that is, as long as the company has generated profits. Is personal. It takes into account the individual circumstances of each company or legal person , hence there are different tax rates depending on the legal person you are. It is periodic, that is, the tax is not punctual or instantaneous, but is paid continuously over time in different tax periods, divided ing to the legislator

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