As we move into the following article, from the 1 of January of 2.016 the civil societies they will be taxpayers of the Corporation Tax, if they meet the following two requirements:

  1. Have legal personality.
  2. Develop a commercial activity considered.

When civil society has legal personality?

According to Article 1669 the Civil Code, civil society has legal personality provided that the agreements among its partners are not secrets. In taxation this means that civil societies are to become public or private document writing, provided that the latter case, this document has been provided to the tax authorities for the purposes of assigning tax identification number .

When civil society has a commercial purpose?

It shall mean commercial object performing an economic activity of production, trade or services for the market in a non-commercial field excluded sector. They will therefore be excluded from income tax payers entities engaged in agriculture, livestock, forestry, mining and professional.

Consequently a civil society that meets the above two requirements, you have two main options:

  1. Continue to act as civil society and pay taxes on corporate income tax.
  2. Change its legal form so that the activity is individually developed by its partners natural persons who taxed in the Income Tax for Individuals, or by a corporation owned by members of civil society, which will be taxed in the Corporate tax.

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Xavier Vales DiG barcelona Lawyers tax

Xavier Vales

DiG Lawyers

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