Skip to content
V3119-16 ·5 July 2016 ·consulta-vinculante Medium impact
FISCAL

Civil societies with commercial purpose and legal personality are subject to Corporate Tax

The DGT confirms that a civil society providing legal services will be subject to Corporate Tax if it has a commercial purpose and legal personality for tax purposes.

In 6 key points

How it affects those involved

Societies providing legal services that meet commercial and legal personality criteria are subject to Corporate Tax.

Lifecycle

2016-07-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

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