Himself. Inesem business school master in digital entrepreneurship and business creation more information civil society the civil society is governed by the commercial code in commercial matters and by the civil code in matters of rights and obligations , it is constituted as a contract by which two or more people pool capital, with the purpose of distributing profits among themselves. . Civil companies are taxed in corporation tax when they have a commercial purpose.
When its object is not commercial, the civil society will not be taxed on the income obtained, but these will be attributed to the partners. The partners are the ones who will make the payment of the personal income tax, corporation tax or non-resident income tax, depending on whether they are taxpayers or taxpayers of each of said taxes. It should be noted that the capital whatsapp number list of civil societies is formed by the contributions of the partners, both in money and in goods or work, services or activity in general. Cooperative society the cooperative society is made up of people who associate, under a free membership and voluntary withdrawal regime , to carry out business activities, aimed at satisfying their economic and social needs and aspirations.
There are two types of cooperative societies according to its regulations (law 27/1999, of july 16, on cooperatives): the first degree, formed by a minimum of three members and the second degree , formed by the union of two cooperatives. The liability of the partners for company debts is limited to the contributions to the subscribed share capital, whether or not they are fully paid up. These companies are taxed in the corporation tax, a special regime established in law 20/1990 on the fiscal regime of cooperatives is applied. It should be noted that the competence in terms of legislation on cooperative societies has been transferred to the autonomous communities and many of them have their