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V0262-16 ·25 January 2016 ·consulta-vinculante Medium impact
FISCAL

Civil societies with commercial purpose and legal personality are taxpayers of Corporate Income Tax

The consultant asks whether a civil society of practice is subject to Corporate Income Tax. The DGT responds that such a society, having a commercial purpose and legal personality before the Administration, must pay Corporate Income Tax.

In 6 key points

Lifecycle

2016-01-25PublishedPublished 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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