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The DGT confirms that a civil society with commercial purpose must pay Corporate Income Tax.
Question posed: Given that as of January 1, 2016, civil societies with a commercial purpose are considered taxpayers of Corporate Income Tax, is it possible to request a NIF as a community of property and be taxed as such, without the need to dissolve and liquidate the civil society to continue being taxed according to the income attribution regime?
Civil societies with a commercial purpose are taxpayers of Corporate Income Tax. To possess legal personality for tax purposes, they must be constituted by public deed or private document submitted to the Administration to obtain a Tax Identification Number (NIF). A commercial purpose implies performing production, exchange, or service activities, excluding agricultural, livestock, forestry, mining, and professional activities. If dissolution and liquidation were not agreed upon in the first half of 2016 under the nineteenth transitional provision of the Personal Income Tax Law (LIRPF), the society shall be taxed under Corporate Income Tax.
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