Skip to content
Back to index
V4016-16 21 September 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 subject to Corporate Tax. The DGT ruled that only civil companies with a commercial purpose and fiscal legal personality are liable for this tax.

The question raised

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

Email
Contact