Various binding consultations have been published, among which we highlight V2376-15, V2377-15, V2378-15, V2381-15, V2392-15, V2412-15 and V2431-15, all dated July 28 and 30, 2015, which They clarify which civil companies can become taxpayers of Corporate Tax as of January 1, 2016.
Below we summarize the criteria that the General Directorate of Taxes points out in them.
Communities of goods: As long as the rule does not change, they will never be taxpayers of Corporate Tax, and community members will continue to pay personal income tax under the income attribution regime.
Conditions that a civil society must meet so that in 2016 it becomes a taxpayer of Corporate Tax: These two conditions must be met simultaneously:
- Have legal personality, which will be fulfilled for these purposes, if it has been constituted in a public deed or, having been made in a private document, if it was submitted to the Tax Administration to obtain a NIF.
- That its object is commercial, having as such "the carrying out of an economic activity of production, exchange or provision of services for the market in a sector not excluded from the commercial field." Therefore, agricultural, livestock, forestry, mining and professional activities are excluded.
Companies whose activity is the mere ownership of investments: They will not be taxpayers of Corporate Tax.
Accounting: If a civil company begins to pay Corporate Tax in 2016, it must keep accounting in accordance with the provisions of the Commercial Code, leaving the obligation to deposit accounts in the air.
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