Skip to content
Back to index
V1316-16 31 March 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

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

A query was raised regarding whether a civil company providing healthcare services should be subject to Corporate Tax. The DGT ruled that, as it possesses a commercial purpose and fiscal legal personality, it must be a taxpayer for this tax.

The question raised

Whether the consulting entity will be considered a taxpayer for Corporate Income Tax purposes as of January 1, 2016.

The DGT's ruling

To be a taxpayer for Corporate Income Tax purposes, a civil society must possess legal personality and a commercial purpose. Fiscal legal personality is acquired if the agreements are not secret and have been disclosed to the Administration through a public deed or a private document submitted to obtain the Tax Identification Number (NIF). The commercial purpose consists of carrying out an economic activity of production, exchange, or provision of services in a sector not excluded from the commercial sphere.

Book your free first meeting