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V4883-16 ·11 November 2016 ·consulta-vinculante Medium impact
Tax

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

The tax regime for a community of property engaged in bread manufacturing is examined. The DGT clarifies that if the community has a commercial purpose and legal personality, it is subject to Corporate Tax; otherwise, it remains under the income attribution regime.

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2016-11-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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