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V2510-24 10 December 2024 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · entidad sin personalidad jurídica

Entities without legal personality with NIF suffix 'E' are not subject to Corporation Tax

An entity without legal personality engaged in hardware manufacturing sought clarification on whether it was required to file a Corporation Tax return. The Directorate General for Taxes (DGT) ruled that, as it holds a NIF with the letter 'E' and is not a civil society, it is not a taxpayer for this tax.

The question raised

The entity wishes to know whether it is subject to the obligation to file Corporate Income Tax and what the correct imputation is.

The DGT's ruling

Entities without legal personality that are not considered civil societies are not taxpayers for Corporate Income Tax. These entities are taxed through the income attribution regime in accordance with the Personal Income Tax Act. Only civil societies with a commercial purpose and their own legal personality, in addition to legal entities, are taxpayers for this tax.

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