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V0582-19 19 March 2019 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Civil societies with commercial purpose and legal personality are subject to Corporate Tax

The taxpayer asks whether their civil society advisory company has a commercial purpose. The DGT responds that, as it has legal personality and carries out a service activity for the market, it is subject to Corporate Tax.

The question raised

Cuestión planteada Si la sociedad civil se considera que realiza una actividad empresarial o profesional.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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