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V3236-16 ·11 July 2016 ·consulta-vinculante Medium impact
Tax

Civil societies are subject to Corporate Tax only if they possess legal personality and a commercial purpose

A query was raised regarding whether a community of property engaged in the operation of a café bar is liable for Corporate Tax. The DGT ruled that, as a community of property, it continues to be taxed under the income attribution regime.

In 6 key points

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2016-07-11PublishedPublished 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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