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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A query was raised regarding whether a civil company providing administrative management services should have been subject to Corporate Tax since 2016. The DGT ruled that it must, as it possesses legal personality and a commercial purpose that is not excluded from the scope of the tax.
This ruling clarifies the tax obligations for civil companies, confirming that those with commercial activities and legal personality are taxed under Corporate Tax rather than through the attribution of income to partners.
The tax team reviews your specific situation.
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