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V2760-17 ·26 October 2017 ·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 community of property engaged in masonry is liable for Corporate Tax. The DGT ruled that, as a community of property, it shall be taxed under the income attribution regime.

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Lifecycle

2017-10-26PublishedPublished 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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