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The inquiry asks whether a community of property should be subject to Corporate Tax or remain under the income attribution regime. The DGT rules that only civil companies with a commercial purpose and tax legal personality are liable for the tax.
Question posed: Whether the consulting entity may continue to be taxed under the income attribution regime or must mandatorily, pursuant to the application of Article 7 of Law 27/2014, be a taxpayer for Corporate Income Tax.
To be a taxpayer for Corporate Income Tax, a civil society must possess legal personality and a commercial purpose. Fiscal legal personality is acquired through a public deed or a private document submitted to the Administration to obtain a Tax Identification Number (NIF). A commercial purpose implies performing production, exchange, or service activities in a non-excluded sector, excluding agricultural, livestock, forestry, mining, and professional activities.
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