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V5284-16 ·14 December 2016 ·consulta-vinculante Medium impact
Tax

Civil companies with commercial purposes will be taxed under Corporate Income Tax from 1 January 2016

The DGT responds that a civil society engaged in commercial leasing activities becomes a Corporate Income Tax payer, unless it dissolves and liquidates within the first half of 2016.

In 6 key points

How it affects those involved

Civil societies carrying out commercial activities will be subject to Corporate Income Tax from 1 January 2016, unless they dissolve and liquidate by the first half of the year.

Lifecycle

2016-12-14PublishedPublished 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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