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V1298-16 ·30 March 2016 ·consulta-vinculante Medium impact
Tax

Civil companies with commercial purposes and legal personality are subject to Corporate Tax

A civil company established to manage inherited assets (real estate and photovoltaic energy) has requested clarification on whether it must pay Corporate Tax. The Directorate-General for Tax (DGT) has ruled that, as it possesses a commercial purpose and legal personality for tax purposes, it must be treated as a taxpayer for this tax.

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2016-03-30PublishedPublished 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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