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V4509-16 18 October 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Non-commercial civil societies or those without tax legal personality are taxed via income attribution

The applicant asks whether a community of property engaged in plumbing is liable for Corporate Tax. The DGT rules that only civil societies with a commercial purpose and tax legal personality are subject to this tax.

The question raised

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

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