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V0349-16 ·28 January 2016 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether a civil company dedicated to text printing is liable for Corporate Tax. The DGT ruled that, as it has a commercial purpose and presents itself as an entity to the Administration, it must be taxed under this regime.

In 6 key points

Lifecycle

2016-01-28PublishedPublished 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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