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V2937-16 ·23 June 2016 ·consulta-vinculante Medium impact
Tax

Transformation of a civil society into a community of property is not permitted

The consultation asks whether it is possible to transform a private civil society into a commercial community of property. The DGT rules that Spanish regulations do not support such a legal transformation and clarifies the requirements for a civil society to be subject to Corporate Tax.

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

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