Skip to content
V2707-19 ·3 October 2019 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether a civil company dedicated to the creation and commercialisation of digital content is liable for Corporate Tax. The DGT ruled that it is, as it possesses a commercial purpose and legal personality for tax purposes.

In 5 key points

Lifecycle

2019-10-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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