Skip to content
V4751-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

A limited liability company cannot benefit from the non-profit entity tax regime

A commercial company established for the labour integration of people with disabilities has enquired whether it can apply the tax regime under Law 49/2002. The Directorate General for Tax (DGT) has ruled that, as it is a limited liability company, it does not meet the legal forms required by law.

In 6 key points

Lifecycle

2016-11-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact