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V2106-16 ·17 May 2016 ·consulta-vinculante Medium impact
Tax

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

A translation services civil company has requested clarification on whether it should be taxed under Corporate Tax or through the attribution of income, and whether it is required to withhold tax. The DGT has ruled that, as it has a commercial purpose and fiscal legal personality, it must be subject to Corporate Tax.

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2016-05-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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