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V2563-16 10 June 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Civil companies with a commercial purpose are subject to Corporate Tax

A query was raised regarding whether a community of property engaged in the operation of a pharmacy is liable for Corporate Tax. The DGT ruled that only civil companies with a commercial purpose and fiscal legal personality are subject to this tax.

The question raised

Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades

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