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V4419-16 ·14 October 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 metal carpentry 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 fiscal legal personality, it will be taxed under the income attribution regime.

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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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