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V1728-16 20 April 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · atribución de rentas

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

A query was raised regarding whether a community of property engaged in the wholesale trade of beverages is liable for Corporate Tax. The DGT ruled that, as it is not a civil company with legal personality and a commercial purpose, it continues to be taxed through the attribution of income to its members.

The question raised

Si la entidad consultante es contribuyente del Impuesto sobre Sociedades a partir de 1 de enero de 2016.

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