Skip to content
V3274-16 ·13 July 2016 ·consulta-vinculante Medium impact
Tax

Civil companies with commercial purposes and tax legal personality are subject to Corporate Tax

A query was raised regarding whether a dental civil company should be subject to Corporate Tax since 2016. The DGT ruled that this depends on whether its purpose is commercial or if it falls under the Professional Companies Act.

In 6 key points

How it affects those involved

This ruling clarifies the tax regime for civil companies, distinguishing between those with commercial activities and those operating as professional companies.

Lifecycle

2016-07-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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