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V2806-16 ·21 June 2016 ·consulta-vinculante Medium impact
Tax

Civil companies with commercial purpose shall pay Corporate Tax from 1 January 2016

The query asks whether a civil society engaged in property leasing may continue to be taxed on rental income or must switch to Corporate Tax. The DGT responds that, due to its commercial purpose, it must pay Corporate Tax, unless it resolves its dissolution in the first half of 2016.

In 6 key points

Lifecycle

2016-06-21PublishedPublished 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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