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V3274-16 13 July 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

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

A query was raised regarding whether a dental civil company should be subject to Corporate Tax since 2016. The DGT ruled that this depends on whether its purpose is commercial or if it falls under the Professional Companies Act.

The question raised

Cuestión planteada Si esta sociedad civil debe tributar por el Impuesto sobre Sociedades a partir del 1 de enero de 2016.

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