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V2740-16 ·15 June 2016 ·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 operating a café is liable for Corporate Tax. The DGT ruled that it is, as the entity has a commercial purpose and has declared its legal personality to the Tax Administration.

In 6 key points

How it affects those involved

This ruling clarifies that civil companies with commercial activities and established fiscal legal personality must comply with Corporate Tax obligations rather than being subject to personal income tax through income attribution.

Lifecycle

2016-06-15PublishedPublished 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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