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V3236-16 11 July 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Civil societies are subject to Corporate Tax only if they possess legal personality and a commercial purpose

A query was raised regarding whether a community of property engaged in the operation of a café bar is liable for Corporate Tax. The DGT ruled that, as a community of property, it continues to be taxed under the income attribution regime.

The question raised

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

The DGT's ruling

Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere mediante escritura pública o documento privado aportado a la Administración para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido (como el agrícola o profesional).

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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