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V2220-16 ·23 May 2016 ·consulta-vinculante Medium impact
Tax

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

A civil restoration society asks whether it should be taxed under Corporate Tax or the IRPF income attribution regime. The DGT responds that, due to its commercial purpose and legal personality, it must be subject to Corporate Tax.

In 6 key points

Lifecycle

2016-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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