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V0015-17 ·3 January 2017 ·consulta-vinculante Medium impact
Tax

Civil companies with commercial purposes must file Corporate Tax returns even if inactive

A query was raised regarding whether an inactive civil company must file a Corporate Tax return following the 2016 regulatory changes. The DGT ruled that if the entity possesses legal personality and a commercial purpose, it is a taxpayer and must file returns until it is formally dissolved.

In 6 key points

How it affects those involved

Companies operating as civil societies with commercial objectives must maintain tax compliance and filing obligations regardless of their operational status.

Lifecycle

2017-01-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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