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V1731-16 20 April 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Civil companies with commercial purpose and legal personality pay Corporate Tax; community of property assets are subject to income attribution

A query was raised regarding whether a community of property engaged in property leasing must pay Corporate Tax. The DGT clarifies that only civil companies with legal personality and a commercial purpose are liable for this tax.

The question raised

Si la comunidad de bienes sigue tributando en régimen de comunidad de bienes o se convierte en contribuyente del Impuesto sobre Sociedades a partir de 1 de enero de 2016.

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