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V1072-14 14 April 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IRPF · sociedad civil

DGT lacks jurisdiction to rule on the formation of a civil society in civil law matters

A married couple has enquired whether they can establish a civil society to manage their properties, including one held in joint ownership with a third party. The DGT has indicated that it lacks jurisdiction in civil law matters to issue a ruling on the creation of such a society.

The question raised

Whether they could create a civil society to exploit all real estate, including the real estate they own in pro indiviso.

The DGT's ruling

The DGT does not have civil law jurisdiction to rule on the possibility of creating a civil society to exploit real estate. It is noted that the civil society is subject to the income attribution regime of the Personal Income Tax (IRPF). Regarding the special regime for asset contributions under the TRLIS, the DGT cannot assess its application without knowledge of future circumstances and compliance with legal requirements.

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