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V1472-16 ·7 April 2016 ·consulta-vinculante Medium impact
FISCAL

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

A commercial intermediation society asks whether it must pay Corporate Tax. The DGT responds that, having a commercial purpose and being recognised as an entity before the Administration with a VAT number, it is subject to this tax.

In 6 key points

Lifecycle

2016-04-07PublishedPublished 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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