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V1937-19 23 July 2019 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

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

The inquiry asks whether an entity should be taxed under Corporate Tax or through the attribution of income. The DGT clarifies that civil companies with commercial purposes and fiscal legal personality are taxpayers subject to Corporate Tax.

The question raised

Whether it must communicate the obligation to file a Corporate Income Tax return, and if applicable, with what date and effects, or, conversely, whether it is classified as an entity under the income attribution regime.

The DGT's ruling

To be a taxpayer for Corporate Income Tax, a civil society must possess legal personality and a commercial purpose. Fiscal legal personality is acquired if the society manifests itself before the Administration through a public deed or a private document provided for the assignment of the NIF. A commercial purpose implies performing production, exchange, or service activities within a commercial sector, excluding agricultural, livestock, forestry, mining, and professional activities. Property communities lacking these characteristics are taxed under the income attribution regime.

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