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V3547-15 ·17 November 2015 ·consulta-vinculante Medium impact
FISCAL

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

The inquiry asks whether a civil society providing advisory services is subject to Corporate Income Tax. The DGT responds that, having a commercial purpose and legal personality (manifested before the Administration), it must pay Corporate Income Tax from 2016.

In 6 key points

Lifecycle

2015-11-17PublishedPublished 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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