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V1464-18 ·30 May 2018 ·consulta-vinculante Medium impact
FISCAL

Conversion of a civil society to a limited liability company does not require two income tax declarations

A civil society subject to income tax asks whether its transformation into a limited liability company requires filing two tax declarations in the same year. The DGT confirms that two declarations are not necessary.

In 6 key points

Lifecycle

2018-05-30PublishedPublished 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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