What are civil companies?
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Possibilities for the transformation of partnerships
Article 4 of Law 3/2009 on structural modifications of commercial companies regulates the cases of possible transformation, indicating that a civil company may be transformed into any type of commercial company, without the need to be liquidated and dissolved. The legal transformation of a civil partnership with legal personality in a community of assets is not governed by legal regulations. Nevertheless, the nineteenth transitional provision of Act 35/2006, of 28 November, on Personal Income Tax and partially amending the laws on Corporation Tax, on Non-Resident Income Tax and on Wealth Tax, sets out the dissolution and liquidation of certain civil partnerships, not incorporating other cases such as that of transformation into a community of assets.