Skip to content
V4875-16 ·11 November 2016 ·consulta-vinculante Medium impact
Tax

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

A query was made regarding the tax regime of a community of property engaged in carpentry. The DGT clarifies that if the entity possesses legal personality and a commercial purpose, it is subject to Corporate Tax; otherwise, it remains under the income attribution regime.

In 6 key points

Lifecycle

2016-11-11PublishedPublished 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