Skip to content
V2418-16 ·3 June 2016 ·consulta-vinculante Medium impact
FISCAL

Civil societies with commercial objects and legal personality are subject to Corporate Tax

A civil society engaged in the production and sale of electricity seeks clarification on its tax regime. The DGT determines that, due to its commercial object and legal personality, it must be subject to Corporate Tax.

In 6 key points

Lifecycle

2016-06-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact