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V5192-16 ·30 November 2016 ·consulta-vinculante Medium impact
Tax

Civil societies subject to Corporation Tax if activity is commercial in nature

An engineering civil society has enquired whether its IT consultancy activity is professional or business-oriented. The DGT ruled that it depends on whether the entity is constituted as a professional society.

In 5 key points

Lifecycle

2016-11-30PublishedPublished 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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