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V2765-16 20 June 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Joint ownerships are not subject to Corporate Tax if they lack a commercial purpose or fiscal legal personality

A query was raised regarding whether a joint ownership (comunidad de bienes) established to operate a pharmacy must pay Corporate Tax. The DGT ruled that only civil societies with a commercial purpose and fiscal legal personality are subject to this tax.

The question raised

Cuestión planteada Si la comunidad de bienes debe tributar por el Impuesto sobre Sociedades a partir de 2016.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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