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V4872-16 ·11 November 2016 ·consulta-vinculante Medium impact
Tax

Civil companies with commercial purpose taxed from 1 January 2016

The DGT confirms that a civil society with commercial purpose must pay Corporate Income Tax.

In 6 key points

How it affects those involved

Companies with commercial objectives are subject to Corporate Income Tax regardless of community of property registration.

Lifecycle

2016-11-11PublishedPublished 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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