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The tax regime for a community of property engaged in the egg trade is examined. The DGT clarifies that if the entity has a commercial purpose and fiscal legal personality, it is subject to Corporate Tax; otherwise, the income attribution regime applies.
Question posed: Regarding which tax regime would be applicable to the community of property in direct taxation and in indirect taxation (VAT) as of 01/01/2016. And what would be the tax regime for the relationship between the member and the entity, regarding the income received on a regular basis for the provision of services in the activity and the profits that are subject to distribution.
To be a taxpayer for Corporate Income Tax, the civil society must have legal personality (non-secret agreements manifested before the Administration) and a commercial purpose (production, exchange, or service activity not excluded). If it does not meet both requirements, the entity is taxed under the income attribution regime in Personal Income Tax. Regarding VAT, the community of property is a taxable person if it constitutes an economic unit performing business activities.
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