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A query was raised regarding whether a civil company dedicated to managing common expenses for a law firm is liable for Corporate Tax. The DGT ruled that, as it has a commercial purpose and legal personality for tax purposes, it must be subject to this tax.
This ruling clarifies the tax status of civil companies, confirming that those with commercial objectives and tax legal personality are treated as corporate taxpayers rather than being subject to income attribution rules.
The tax team reviews your specific situation.
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