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V5050-16 ·21 November 2016 ·consulta-vinculante Medium impact
Tax

Civil companies with a commercial purpose shall be subject to Corporate Tax

A query was raised regarding whether a civil company dedicated to managing property leases should be subject to Corporate Tax or income attribution. The DGT determines that, as it has a commercial purpose and legal personality for tax purposes, it must be subject to Corporate Tax.

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2016-11-21PublishedPublished 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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