Skip to content
V2855-16 ·22 June 2016 ·consulta-vinculante Medium impact
Tax

Legal transformation from a civil society to a community of property is not possible

A query was raised regarding whether a private civil society can be transformed into a commercial community of property. The DGT indicates that such a transformation is not permitted under Spanish law and clarifies that civil societies with a commercial purpose are subject to Corporate Tax.

In 6 key points

How it affects those involved

This ruling clarifies the legal distinction between civil societies and communities of property, confirming that entities with commercial activities must be taxed as corporations rather than through income attribution.

Lifecycle

2016-06-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact