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V5244-16 ·13 December 2016 ·consulta-vinculante Medium impact
Tax

Civil companies with commercial purposes, such as property leasing, are subject to Corporate Tax

A civil company leasing rural land for the installation of solar panels has requested a ruling on whether its activity is commercial. The DGT has determined that, as the activity involves the leasing of real estate, it is of a commercial nature and must be taxed under Corporate Tax.

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2016-12-13PublishedPublished 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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