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V2072-16 13 May 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Civil companies with a commercial purpose are subject to Corporate Income Tax

The applicant asks whether a community of property dedicated to wine production is subject to Corporate Tax. The DGT rules that, as a community of property rather than a civil society with a commercial purpose, it continues to be taxed under the income attribution regime.

The question raised

Whether the consulting company will be a taxpayer for Corporate Income Tax

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