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V4509-16 ·18 October 2016 ·consulta-vinculante Medium impact
Tax

Non-commercial civil societies or those without tax legal personality are taxed via income attribution

The applicant asks whether a community of property engaged in plumbing is liable for Corporate Tax. The DGT rules that only civil societies with a commercial purpose and tax legal personality are subject to this tax.

In 6 key points

Lifecycle

2016-10-18PublishedPublished 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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