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V2924-16 23 June 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

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

A query was raised regarding whether it is possible to transform a private civil company into a commercial community of property. The DGT indicates that such a legal transformation is not permitted and clarifies that civil companies with commercial purposes and legal personality are taxpayers subject to Corporate Tax.

The question raised

Cuestión planteada Si es posible la transformación de una sociedad civil particular en una comunidad de bienes de carácter mercantil.

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

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