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V0214-17 ·30 January 2017 ·consulta-vinculante Medium impact
Tax

Civil companies with commercial purposes and fiscal legal personality are subject to Corporate Tax

A query was raised regarding whether a civil company owning land and water supply facilities is liable for Corporate Tax. The DGT ruled that, as it possesses fiscal legal personality and carries out a non-excluded commercial activity, it must be taxed under this regime.

In 6 key points

How it affects those involved

This ruling clarifies that civil companies engaged in commercial activities and possessing fiscal legal personality are subject to Corporate Tax rather than personal income tax through income attribution.

Lifecycle

2017-01-30PublishedPublished 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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