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V2853-16 ·22 June 2016 ·consulta-vinculante Medium impact
Tax

Spanish law does not allow the transformation of a civil society into a community of property

A query was raised regarding whether it is possible to transform a private civil society into a commercial community of property. The Directorate General for Tax Affairs (DGT) indicates that such a legal transformation is not provided for under Spanish law and that civil societies with a commercial purpose are subject to Corporate Tax.

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2016-06-22PublishedPublished 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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