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V4135-16 ·27 September 2016 ·consulta-vinculante Medium impact
Tax

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

The query concerns the tax regime applicable to a community of property engaged in retail trade. The DGT clarifies that civil companies with a commercial purpose and fiscal legal personality are subject to Corporation Tax, whereas communities of property remain under the income attribution regime.

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2016-09-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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