Skip to content
V4411-16 ·14 October 2016 ·consulta-vinculante Medium impact
Tax

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

The applicant asks whether a community of property engaged in electrical installations 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 tax legal personality, it must be taxed under the income attribution regime.

In 6 key points

How it affects those involved

This clarification distinguishes between civil companies with commercial purposes and communities of property, determining the applicable tax regime for each.

Lifecycle

2016-10-14PublishedPublished 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