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V2764-17 ·27 October 2017 ·consulta-vinculante Medium impact
Tax

Civil companies with commercial purpose and fiscal legal personality are subject to Corporate Tax

A query was raised regarding whether a community of assets engaged in masonry 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, whereas communities of assets are taxed through the attribution of income.

In 6 key points

How it affects those involved

This clarification distinguishes the tax treatment between civil companies and communities of assets, ensuring that only those meeting specific commercial and fiscal criteria are subject to Corporate Tax rather than income attribution.

Lifecycle

2017-10-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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