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Income Tax Return for Inactive Companies

Per Resolution DGT-R-075-2019 and its amendments, as of January 1, 2022, ALL legal entities in our country must file the Income Tax Return for Inactive Companies.

What is an Inactive Company?

It is a legal entity that does not generate income or expenses or does not have an economic activity because its purpose is not to have one. Its legal nature, for example, could be to hold assets such as vehicles or property (land and buildings) as a business or family strategy (e.g., for inheritance reasons).

How should I file this Income Tax Return for Inactive Companies?

Through the ATV platform (the Tax Administration's platform that allows all taxpayers to file all their taxes) with the username and password of the legal representative (if you do not have this information, contact, and we will help you).

Per what is established in the regulations, the legal entity must have updated tax domicile information, both for the company and the legal representative.

What should I detail in this Income Tax Return for Inactive Companies?

All the legal entity's movable or immovable property (vehicles, land, buildings) and the balances of bank accounts, investments, or shares in the company's name.

What happens if I am not sure about the value of the assets?

The Principle of Economic Reality and the Principle of Market Value allow us to know the real value of our assets (regardless of changes or adjustments caused by time, e.g., depreciation or inflation). Therefore, by preparing a report that supports the calculation arrived at to value a good, we can present the figures in the income tax return and proceed to file it.

What is the deadline for filing this Tax Return for Inactive Companies?

March 15, 2022.


At DFV Asesores Empresariales, we are here to help you in every stage of tax compliance. Contact us at 4010-1076 or

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