Contributing entities
We inform you who is a taxpayer for this tax
Legal personality, in general, is the circumstance that attributes the status of taxpayer in Corporate Tax (hereinafter, IS). That is, the IS taxes, in principle, the income received by legal entities, but in addition, a series of entities are taxpayers of the IS even when they do not have legal personality, in such a way that we can distinguish two types of taxpayers:
Taxpayers with legal personality
According to article 35 of the Civil Code, legal entities are classified into two large groups:
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Of public interest: corporations, associations and foundations
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Of private interest: commercial companies, civil companies with a commercial purpose (agricultural, livestock, forestry, mining, fishing activities and those of a professional nature to which Law 2/2007, on Professional Companies, applies do not have a commercial purpose).
In addition, agrarian transformation companies, labor companies, public business entities, state agencies, mutual and social security mutual societies, mutual insurance companies for work accidents and professional accidents, consortia, fishermen's guilds, compensation boards are taxpayers of the Corporate Tax. , irrigation communities, water communities and inheritances of the Canary Islands and banking foundations.
Taxpayers without legal personality
The following assets are taxpayers of IS, even if they do not have legal personality: Investment funds, Temporary joint ventures, Venture capital funds and closed-type collective investment funds, Pension funds, Mortgage market regulation funds, Securitization funds, Investment guarantee funds, Communities that own local forests in common hand and Bank Asset Funds (FAB).