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V3113-16 ·5 July 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 ruled that such a legal transformation is not permitted and that the consulting entity must pay Corporate Tax, as it meets the requirements of having a commercial purpose and fiscal legal personality.

In 6 key points

How it affects those involved

This ruling clarifies that entities meeting specific criteria for commercial activity and fiscal personality cannot bypass Corporate Tax by changing their legal form to a community of property.

Lifecycle

2016-07-05PublishedPublished 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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