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V0260-17 ·1 February 2017 ·consulta-vinculante Medium impact
Tax

Civil societies without legal personality or commercial purpose taxed via income attribution

A married couple under the community property regime inquired whether their property rental activity should be classified as a civil society or a community of property. The DGT clarified that only civil societies with legal personality and a commercial purpose are subject to Corporate Tax.

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2017-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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