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V4164-15 ·30 December 2015 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether a civil company dedicated to dentistry is liable for Corporate Tax. The DGT ruled that it is, as it has a commercial purpose and has declared its legal personality to the Administration.

In 6 key points

Lifecycle

2015-12-30PublishedPublished 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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