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V3868-16 ·13 September 2016 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether a civil company engaged in livestock farming and cheese production should be subject to Corporate Tax. The DGT ruled that, as it possesses a commercial purpose and legal personality for tax purposes, it must be taxed under this regime.

In 6 key points

How it affects those involved

This ruling clarifies the tax obligations of civil companies, confirming that those with commercial activities and tax legal personality must pay Corporate Tax instead of being subject to income attribution rules.

Lifecycle

2016-09-13PublishedPublished 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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