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V1492-16 8 April 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 dental 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

Si la entidad consultante tendrá la consideración de contribuyente del Impuesto sobre Sociedades a partir de 1 de enero de 2016.

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