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V0979-16 ·14 March 2016 ·consulta-vinculante Medium impact
Tax

Civil companies with commercial purpose and fiscal legal personality are subject to Corporation Tax

A query was raised regarding whether a civil company providing financial advisory services is liable for Corporation Tax. The DGT ruled that, as it possesses a commercial purpose and fiscal legal personality, it must be taxed under this regime.

In 6 key points

Lifecycle

2016-03-14PublishedPublished 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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