¿Qué tipos de formularios hay y cuál se debe presentar?
Existen dos tipos de formularios:
- El general, que utilizarán aquellos sujetos pasivos que no sean entidades de reducida dimensión.
- El simplificado, que lo presentarán las entidades de reducida dimensión, conforme a lo establecido en el artículo 108 del Texto refundido de la Ley del Impuesto sobre Sociedades.
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