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V3152-16 ·6 July 2016 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether a community of assets engaged in industrial packaging is liable for Corporate Tax. The DGT ruled that, as it is a community of assets 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 ruling clarifies the distinction between communities of assets and civil companies with commercial purposes, determining the applicable tax regime for such entities.

Lifecycle

2016-07-06PublishedPublished 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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