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V0286-16 26 January 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

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

A query was raised regarding which civil companies must pay Corporate Tax from 2016 onwards. The DGT ruled that those with a commercial purpose and which manifest legal personality before the Administration shall be taxpayers.

The question raised

Which civil societies shall be taxpayers for Corporate Income Tax as of January 1, 2016.

The DGT's ruling

To be a taxpayer for Corporate Income Tax purposes, a civil society must have a commercial purpose and legal personality for tax purposes. Legal personality is recognized if the agreements are not secret and the entity presents itself to the Administration through a public deed or a private document provided for the assignment of the NIF. The commercial purpose consists of performing activities of production, exchange, or provision of services in a sector not excluded from the commercial sphere, such as hospitality activities.

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