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V3343-16 ·15 July 2016 ·consulta-vinculante Medium impact
Tax

Civil societies with legal personality and commercial purpose are subject to Corporate Income Tax

A query is made as to whether a community of property dedicated to the preparation of ready-made meals must be taxed under Corporate Income Tax or under the income attribution regime. The DGT responds that, as it is not a civil society with legal personality and a commercial purpose, it must continue to be taxed under the income attribution regime.

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Lifecycle

2016-07-15PublishedPublished 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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