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V3383-16 ·18 July 2016 ·consulta-vinculante Medium impact
Tax

Civil companies with commercial purpose and tax personality shall pay Corporate Tax

The DGT confirms that a real estate services civil society must pay Corporate Tax due to its commercial purpose, unless it resolves its dissolution in the first semester of 2016.

In 6 key points

How it affects those involved

Civil companies with commercial objectives are subject to Corporate Tax unless they dissolve before the first semester of 2016.

Lifecycle

2016-07-18PublishedPublished 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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