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V2563-16 ·10 June 2016 ·consulta-vinculante Medium impact
Tax

Civil companies with a commercial purpose are subject to Corporate Tax

A query was raised regarding whether a community of property engaged in the operation of a pharmacy is liable for Corporate Tax. The DGT ruled that only civil companies with a commercial purpose and fiscal legal personality are subject to this tax.

In 6 key points

Lifecycle

2016-06-10PublishedPublished 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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