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V3114-16 ·5 July 2016 ·consulta-vinculante Medium impact
Tax

No provision for transforming a civil society into a community of property, but civil societies with a commercial purpose are subject to CIT

A query was raised regarding whether it is possible to transform a private civil society into a community of property with a commercial purpose. The DGT indicates that such a legal transformation is not supported by current regulations and clarifies that civil societies with a commercial purpose are subject to Corporate Income Tax.

In 6 key points

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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