Skip to content
V3835-16 ·12 September 2016 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether a community of property engaged in the operation of a café-bar is subject to Corporate Tax. The DGT ruled that, as it is a community of property rather than a civil society with a commercial purpose and legal personality, it will continue to be taxed under the income attribution regime.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between communities of property and civil societies with commercial purposes, ensuring that the correct tax regime is applied based on the entity's legal and fiscal nature.

Lifecycle

2016-09-12PublishedPublished 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