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V4128-16 26 September 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 a civil company dedicated to loss adjusting must pay Corporate Tax. The DGT ruled that, as it has a commercial purpose and tax legal personality, it is a taxpayer for this tax.

The question raised

Question raised: Whether this civil society will be a taxpayer of Corporate Income Tax and, if applicable, how to change the legal form of the civil society so as not to be taxed under Corporate Income Tax.

The DGT's ruling

Civil societies with a commercial purpose and legal personality are taxpayers of Corporate Income Tax. To possess fiscal legal personality, they must be constituted by public deed or through a private document submitted to the Administration to obtain a Tax Identification Number (NIF). A commercial purpose implies performing activities of production, exchange, or services, excluding agricultural, livestock, forestry, mining, and professional activities.

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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