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V5052-16 ·21 November 2016 ·consulta-vinculante Medium impact
Tax

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

A civil company enquired whether the subletting of urban properties constitutes a commercial activity that requires it to pay Corporate Tax. The DGT ruled that, as this activity is not excluded from the commercial scope, the entity must be subject to this 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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