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V2394-24 ·25 November 2024 ·consulta-vinculante Medium impact
Tax

Civil societies subject to Corporate Tax are not required to file Form 184

A civil society providing insurance consultancy and management services enquired whether it was required to file Form 184 in addition to its corporate tax return. The DGT ruled that, as it is a Corporate Tax taxpayer, it is not an entity subject to the income attribution regime.

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2024-11-25PublishedPublished 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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