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V3017-15 8 October 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Civil societies with commercial purpose and legal personality are taxpayers of Corporate Income Tax

The DGT confirms that civil societies with a commercial purpose and legal personality are liable for Corporate Income Tax.

The question raised

Question posed: Consideration of civil societies without legal personality as taxpayers of Corporate Income Tax.

The DGT's ruling

Civil societies with a commercial purpose and legal personality are taxpayers of Corporate Income Tax pursuant to Article 7.1.a) of the LIS. Conversely, civil societies without legal personality, such as 'general partnerships' in the United Kingdom, maintain their status as entities under the income attribution regime.

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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