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V4411-16 14 October 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

The applicant asks whether a community of property engaged in electrical installations is liable for Corporate Tax. The DGT rules that, as it is a community of property rather than a civil company with a commercial purpose and tax legal personality, it must be taxed under the income attribution regime.

The question raised

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

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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