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V2923-16 ·23 June 2016 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether it is possible to transform a private civil company into a commercial community of property. The DGT indicates that such a legal transformation is not supported by current regulations and clarifies that civil companies with commercial purposes are subject to Corporate Tax.

In 6 key points

Lifecycle

2016-06-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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