How should the Communities Real?
as we mentioned in previous articles, from 2016 the Civil Companies with legal personality, mercantile object and Communities RealThey must pay taxes on corporate income tax from 2016 (up to 2015 taxed by the regime Allocation of Revenue Income Tax for Individuals).
- Legal status: the civil societies have all constituted by public deed and also incorporated by private document that has been contributed to the tax authorities for obtaining a Tax Identification Number.
- commercial form: organization of material and personnel to participate in the trade elements, excluding occasionality. also explicitly excludes agricultural activities, forestry, mining and professional character.
How taxed the Communities Real?
According to an Instruction of the Tax Agency, the Communities Real that are constituted to pool money, goods or industry, with the aim of obtaining common profits, are considered Civil Companies and, in this case, will be taxed by the Corporation Tax from 2016.
Thus, the Tax Agency will grant tax identification numbers that begin by:
- The letter J, for the Civil Companies and the Communities Real that carry out the mercantile activity.
They taxed on income tax from 2016 (except for farmers carrying out farming, forestry, mining and professional character).
- The letter E, for Communities Real dedicated to the mere conservation and use, that do not carry out any commercial activity.
They taxed by the regime Allocation of Revenue Income Tax for Individuals.
Important note: What determines the obligation to pay taxes by one or other tax is not the letter of the NIF (since there may be errors) but the true nature of the activity of the entity.
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