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V0582-19 ·19 March 2019 ·consulta-vinculante Medium impact
Tax

Civil societies with commercial purpose and legal personality are subject to Corporate Tax

The taxpayer asks whether their civil society advisory company has a commercial purpose. The DGT responds that, as it has legal personality and carries out a service activity for the market, it is subject to Corporate Tax.

In 6 key points

Lifecycle

2019-03-19PublishedPublished 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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