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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 legal transformation is not supported by current regulations and clarifies that civil companies with commercial purposes and 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 legal personality must be taxed under Corporate Tax rather than through income attribution to partners.
The tax team reviews your specific situation.
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