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Corporate transactions, capital markets and strategic deals.
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Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
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Company formation, contracts, shareholder agreements and corporate operations.
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Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The applicant asks whether a joint ownership (comunidad de bienes) engaged in plumbing services is liable for Corporation Tax. The DGT rules that only civil societies with a commercial purpose and fiscal legal personality are subject to this tax.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener objeto mercantil y personalidad jurídica a efectos fiscales. La personalidad jurídica 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). Al ser una comunidad de bienes, la entidad tributará por el régimen de atribución de rentas.
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