What are civil companies?
If you want to know what a civil company is, find out here
Types of partnerships
They are associative-based entities that may have a commercial or civil purpose. Civil societies may even have the commercial form of a general or limited partnership.
On the other hand, they may or may not have legal personality, depending on whether their agreements are made public or remain secret between the partners. Thus, in accordance with the provisions of article 1,669 of the Civil Code, the civil society has legal personality as long as the agreements between its partners are not secret. The partnership requires the will of its partners to act before third parties as an entity. A specific solemnity is not required for its constitution, but it is necessary that the agreements not be secret.
Transferring the above to the tax area, it is possible to conclude that, to be considered a taxpayer of Corporate Tax, it is necessary that civil society has declared itself as such to the Tax Administration. For this reason, for the purposes of their consideration as taxpayers of Corporate Tax, civil companies must be established in a public deed or in a private document, provided that in the latter case, said document has been provided to the Tax Administration for the purposes of the assignment of the tax identification number of legal persons and entities without personality, in accordance with article 24.2 of the General Regulation of the actions and procedures of tax management and inspection and of development of the common rules of the procedures for applying the taxes, approved by Royal Decree 1065/2007, of July 27. Only in such cases will the entity be considered to have legal personality for tax purposes.