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V2811-16 ·21 June 2016 ·consulta-vinculante Medium impact
Tax

Civil societies with commercial objects must pay Corporate Tax

The DGT confirms that a civil society with both professional and commercial activities must pay Corporate Tax due to its commercial object.

In 6 key points

How it affects those involved

Societies with a commercial purpose are subject to Corporate Tax rather than the IRPF's income attribution regime.

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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