The latest trend is to attack an essential principle of the Commercial Code: commercial companies. The AEAT uses an indeterminate legal concept, the "added value" (not the VAT.....), to make companies legally constituted under commercial law, registered in the Commercial Register, pay personal income tax instead of continuing to do so under corporate income tax.
Why? In order to go from collecting 25 per cent to the marginal rate of personal income tax (at least 20 percentage points).
On the basis of what? Because they consider that the structure of these companies provides "little added value".
And we are no longer talking about companies of professionals such as architects, doctors, lawyers, consultants or actors, but of companies with more "physical" material means, such as graphic arts companies, computer product marketers, etc. The thesis is that the whole structure contributes little to the "added value" of the main partner.
I don't know if I understand correctly, but the AEAT is possibly calling for the conversion of public and private limited companies into cooperatives.
Nothing more needs to be said...