PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

CT. Tax register verification of the index of organisations.

Corporate Income Tax. At each Tax Agency branch there is an index of organisations in which organisations with a tax address within its geographical jurisdiction are registered, with the exception of exempt organisations.

The provisional removal from this index of those organisations affected by any of the following circumstances may be agreed:

a) That the tax debt owed by the organisation to the Treasury is declared irrecoverable pursuant to the provisions of the General Collection Regulation.

b) That the organisation has not filed its corporate income tax return corresponding to three consecutive tax periods.

When provisional removal from the index of organisations is agreed, the party liable for the tax payment may also be removed from the register of intra-Community operators and the monthly refund register.