Skip to content
V0931-15 ·25 March 2015 ·consulta-vinculante Medium impact
Tax

Labour companies are ineligible for the partially exempt entities regime

A labour corporation employing persons with disabilities has queried whether it may apply the tax benefits available to partially exempt entities. The Directorate General for Taxes (DGT) has ruled that, as a labour company, it is a profit-making entity and therefore fails to meet the requirements for said regime.

In 5 key points

Lifecycle

2015-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact