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Civil Society with Commercial Purpose: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2015–2018

Current position

Civil societies with a commercial purpose are subject to Corporate Tax (IS) if they possess fiscal legal personality, proven by public deed or private document with a NIF. The commercial purpose requires activities of production, exchange, or services. If both requirements are not met, the entity is considered a community of property and its income is attributed to the members under Personal Income Tax (IRPF).

The DGT's position remains constant throughout the analyzed sequence. No changes are observed in the definition of the requirements for fiscal legal personality nor in the distinction between a civil society with a commercial purpose and a community of property. The doctrine has been uniform from 2015 to 2018.

Analysis based on 7 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V1392-18 28 May 2018

Partner remuneration for services in civil companies with a commercial purpose is deductible for CIT and classified as employment income for IRPF

SG de Impuestos sobre las Personas Jurídicas
sociedad civil con objeto mercantilpersonalidad jurídica fiscalrendimientos del trabajogastos deduciblesvalor normal de mercado LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7.1.aLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3
Affects CompanyExpat · Non-residentIndividual
V4883-16 11 Nov 2016

Civil companies with commercial purposes and legal personality subject to Corporate Tax

SG de Impuestos sobre las Personas Jurídicas
sociedad civil con objeto mercantilatribución de rentaspersonalidad jurídicaentidad sin personalidadrégimen simplificado LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 6LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7.1.a
Affects CompanyExpat · Non-residentIndividual
V3384-16 18 Jul 2016

Partner remuneration in civil societies depends on tax regime

SG de Impuestos sobre las Personas Jurídicas
sociedad civil con objeto mercantilatribución de rentasrendimientos del trabajovalor de mercadogasto deducible LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7.1.aLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3
Affects CompanyExpat · Non-residentIndividual
V0554-16 10 Feb 2016

Nineteenth transitional provision of the IRPF Act does not apply to communities of property

SG de Impuestos sobre la Renta de las Personas Físicas
atribución de rentassociedad civil con objeto mercantilcomunidad de bienesdisposición transitoria decimonovenacontribuyente del impuesto sobre sociedades LIRPF — Ley 35/2006 del IRPF art. 8.3LIRPF — Ley 35/2006 del IRPF art. disposición transitoria decimonovena
Affects CompanyExpat · Non-residentIndividual

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