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V2803-16 21 June 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Communities of property do not pay Corporate Income Tax

A query is made as to whether a community of property engaged in the installation and repair of air conditioning must pay Corporate Income Tax. The DGT responds that, as a community of property, it continues to be taxed under the income attribution regime.

The question raised

Question posed: Whether, as of January 1, 2016, this community of property is obliged to pay Corporate Income Tax and whether it must request the transformation of its legal form from a community of property to a civil society.

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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