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A query was raised regarding the transformation of a civil company into a commercial community of property. The DGT indicates that such legal transformation is not permitted and clarifies that civil companies with commercial purposes and fiscal legal personality are taxpayers subject to Corporate Tax.
This ruling clarifies the tax status of civil companies, confirming that those operating for commercial purposes and possessing fiscal legal personality must be taxed under Corporate Tax rather than through income attribution.
The tax team reviews your specific situation.
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