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V4126-16 ·26 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 textile manufacturing should be taxed under Corporate Tax or the income attribution regime. The DGT ruled that, as it has a commercial purpose and legal personality for tax purposes, it must be subject to Corporate Tax.

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2016-09-26PublishedPublished 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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