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V2254-16 24 May 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

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

The applicant asks whether a community of property engaged in the jewellery trade is liable for Corporate Tax. The DGT rules that, as a community of property, it continues to be taxed under the income attribution regime.

The question raised

Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades

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