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V1156-16 22 March 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Civil companies with commercial purposes and legal personality are subject to Corporate Tax

A query was raised regarding whether a civil company providing administrative management services should have been subject to Corporate Tax since 2016. The DGT ruled that it must, as it possesses legal personality and a commercial purpose that is not excluded from the scope of the tax.

The question raised

Si la entidad consultante debe tributar en el Impuesto sobre Sociedades a partir del 1 de enero de 2016.

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