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V4406-16 ·14 October 2016 ·consulta-vinculante Medium impact
Tax

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

The applicant asks whether a community of property engaged in the animal trade is liable for Corporate Tax. The DGT rules 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 ruling clarifies the distinction between communities of property and civil companies with commercial purposes, determining the applicable tax regime based on fiscal legal personality.

Lifecycle

2016-10-14PublishedPublished 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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