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V4235-16 ·3 October 2016 ·consulta-vinculante Medium impact
Tax

Civil companies with legal personality and commercial purpose subject to Corporate Tax

A query was raised regarding whether a community of property should be taxed under Personal Income Tax or Corporate Tax. The DGT indicates that only civil companies with legal personality and a commercial purpose are liable for Corporate Tax.

In 6 key points

Lifecycle

2016-10-03PublishedPublished 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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