Skip to content
V3498-16 ·22 July 2016 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether a community of property engaged in hairdressing is liable for Corporate Tax. The DGT ruled that, as it is a community of property 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 clarification distinguishes between civil companies that qualify for Corporate Tax and communities of property that remain subject to the income attribution regime, affecting how business profits are taxed.

Lifecycle

2016-07-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact