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V3206-16 ·11 July 2016 ·consulta-vinculante Medium impact
FISCAL

Civil societies with commercial purpose and legal personality are taxpayers of Corporate Income Tax

The DGT confirms that a civil society established by public deed and engaged in real estate leasing is subject to Corporate Income Tax due to its commercial purpose and legal personality for tax purposes.

In 6 key points

How it affects those involved

Societies established by public deed with commercial objectives are considered taxable entities under Corporate Income Tax.

Lifecycle

2016-07-11PublishedPublished 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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