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V3136-16 6 July 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Civil societies with a commercial purpose are subject to Corporate Tax

A query was raised regarding whether a community of property engaged in hairdressing is liable for Corporate Tax. The DGT ruled that, as it is not a civil society with a commercial purpose, it continues to be taxed through the attribution of income to its members.

The question raised

Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades

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