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The DGT responds that a civil society engaged in commercial leasing activities becomes a Corporate Income Tax payer, unless it dissolves and liquidates within the first half of 2016.
Question raised: Obligation for the civil society to agree to its dissolution and liquidation in the first half of the 2016 financial year, in accordance with the regime established in the nineteenth transitional provision of Law 35/2006, of 28 November, on Personal Income Tax.
Civil societies with a commercial purpose are taxpayers of Corporate Income Tax. A commercial purpose is understood as the performance of production, exchange, or service provision activities for the market, excluding agricultural, livestock, forestry, and mining activities. To possess legal personality for tax purposes, the society must have declared itself to the Administration by means of a public deed or a private document provided for the assignment of the NIF. If the civil society does not agree to its dissolution and liquidation in the first half of 2016, it shall be taxed under Corporate Income Tax with effect from 1 January 2016.
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