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A consultancy civil company enquired whether its income remained subject to withholding tax after switching to Corporate Income Tax (CIT) in 2016. The DGT ruled that, as a CIT taxpayer, its service income is not subject to withholding unless it falls under specific cases defined in the Regulations.
Question raised: Whether, as of 01/01/2016, when civil societies with a commercial purpose are incorporated into Corporate Income Tax, the income derived from the activities of the consulting company remains subject to withholding when paid by a natural person, legal person, or entity obligated to withhold.
Civil societies with a commercial purpose and legal personality for tax purposes are taxpayers of Corporate Income Tax. Income derived from their activity (such as consultancy) is not subject to withholding as a payment on account of Corporate Income Tax, unless it is included in the specific categories of Article 60 of the Corporate Income Tax Regulations.
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