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V2999-16 ·28 June 2016 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether a community of property engaged in renting industrial premises is subject to Corporate Tax. The DGT ruled that, as it is a community of property rather than a civil company with a commercial purpose and fiscal legal personality, it will be taxed under the income attribution regime.

In 6 key points

How it affects those involved

This clarification distinguishes between civil companies with commercial purposes and communities of property, determining the applicable tax regime for each.

Lifecycle

2016-06-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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