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V4920-16 ·14 November 2016 ·consulta-vinculante Medium impact
Tax

Civil companies with a commercial purpose are subject to Corporate Tax

A civil law firm has enquired whether it should be taxed under Corporate Tax or through the attribution of income. The DGT rules that this depends on whether the activity is commercial or professional in nature.

In 6 key points

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2016-11-14PublishedPublished 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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