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V1268-16 ·29 March 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 engaged in commercial agency activities should be subject to Corporate Tax. The DGT ruled that, as it has a commercial purpose and presents itself as an entity to the Administration, it must be a taxpayer for said tax.

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2016-03-29PublishedPublished 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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