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Setting up a Comunidad de Bienes (CB, co-ownership entity)

Setting up a Comunidad de Bienes (CB, co-ownership entity) is filed with AEAT - alta entidad modelo 036 + (notario si aporta inmuebles). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €99. Official tasa (government fee): ITP/AJD company-transactions charge of 1 % of the capital contributed + around 250-600 € in notary costs if property is involved

We set up your Comunidad de Bienes for rentals, shared inheritances, professional practices or small businesses. We check that there are several co-owners, the shares, the nature of the activity (it must not be commercial for a CB) and the contributions (a public deed is needed if property is involved, art. 1280.1 CC). We calculate the ITP/AJD company-transactions charge at 1 % and register the entity with the AEAT (modelo 036) so it gets its own CIF. Tax regime: INCOME ATTRIBUTION (each co-owner declares their share in their own income or corporation tax return).

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Estimated total cost
from €99
Managora's fee
€119.79 (21% VAT incl.)
Tasa (official government fee)
ITP/AJD company-transactions charge of 1 % of the capital contributed + around 250-600 € in notary costs if property is involved (suplido: paid to the authority on your behalf, no VAT)
Processing time
Setting up and obtaining the AEAT CIF: 5-15 days. If property is contributed: 4-8 weeks (notary + Land Registry).
Where it is filed
AEAT - alta entidad modelo 036 + (notario si aporta inmuebles) ↗
What you receive
Application

Cost breakdown: Our fee 99 €. If you contribute property, add notary costs from around 250 €. On top of that, the ITP/AJD company-transactions charge of 1 % of the capital contributed, which varies..

Setting up a Comunidad de Bienes (CB, co-ownership entity): how is it filed?

  1. 1Answer the chat questions (around 10 minutes).
  2. 2We check that there are several co-owners (at least 2), the shares (adding up to 100 %) and the nature of the activity (it must not be commercial; if it is, we recommend an SL instead).
  3. 3If property is contributed: we arrange the notary appointment and the public deed.
  4. 4Payment of 99 € for our fee + around 250-600 € in notary costs if property is involved + the ITP/AJD company-transactions charge of 1 % of the capital.
  5. 5Sign the mandate from your mobile.
  6. 6We draft the constitution agreement and the basic terms (management, division of profits, majorities).
  7. 7We settle the modelo 600 company-transactions charge and register with the AEAT using modelo 036 (obtaining the CB's CIF).
  8. 8Where applicable: registration with RETA for co-owners who will be working, and IAE registration.
  9. 9We explain the tax regime: INCOME ATTRIBUTION, with the annual modelo 184.
  10. 10A warning about liability: a CB does not protect your personal assets; each co-owner is liable with everything they own.

Which documents do you need?

  • •DNI / NIE / CIF of each co-owner.
  • •Proof of the contributions (transfers, deeds of any property contributed, valuations).
  • •If property is contributed: up-to-date notas simples and the notarial deed of contribution.
  • •Modelo 600 (ITP/AJD company-transactions charge at 1 %).
  • •Modelo 036 for the AEAT, signed by all the co-owners, to register the entity.

Legal basis and things to bear in mind

  • Legal framework: arts. 392-406 + 1665-1708 CC + LIRPF arts. 86-90 (income attribution) + LGT art. 35.4 (entities without legal personality) + Ley 27/2014 IS art. 7 (civil partnerships with a commercial purpose pay corporation tax).
  • A CB has NO legal personality of its own. The co-owners are personally and unlimitedly liable with everything they own. If you want to limit liability, consider an SL (use constitucion_sl).
  • Tax regime: INCOME ATTRIBUTION. The CB does not pay corporation tax; each co-owner declares their share in their own income or corporation tax return according to their percentage. The CB files the annual modelo 184 setting out the attribution to each co-owner.
  • COMMERCIAL PURPOSE: if the activity is trade, manufacturing, distribution or industrial, it is better from a tax point of view to use a commercial civil partnership (which has paid corporation tax since 2016) or an SL. A CB is ideal for rentals, farming, professional practices and other non-commercial activities.
  • Form: a private agreement between the co-owners is enough, except where property is contributed, which requires a public deed (art. 1280.1 CC) and an entry at the Land Registry.
  • ITP/AJD company-transactions charge at 1 % of the capital contributed (modelo 600). Within 30 days of setting it up.
  • Registration with the AEAT using modelo 036: the CB gets its own CIF so it can issue invoices with its own tax identity. Each co-owner keeps their personal NIF for their own returns.
  • Natural next steps: alta_autonomo (if the co-owners are individuals who will be working), inscripcion_empresa_ss (if there are employees), iva_303 / irpf_130 / modelo_184 (ongoing tax compliance), constitucion_sl (converting to an SL later).
  • Winding up: by agreement, for breach, because it becomes impossible to continue, or because the purpose has come to an end. The shared assets are then divided among the co-owners.

Setting up a Comunidad de Bienes (CB, co-ownership entity): frequently asked questions

Setting up a Comunidad de Bienes (CB, co-ownership entity): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €99: Our fee 99 €. If you contribute property, add notary costs from around 250 €. On top of that, the ITP/AJD company-transactions charge of 1 % of the capital contributed, which varies.. Managora's fee is €119.79, 21% VAT included (€99.00 net + €20.79 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: ITP/AJD company-transactions charge of 1 % of the capital contributed + around 250-600 € in notary costs if property is involved.

Setting up a Comunidad de Bienes (CB, co-ownership entity): how long does it take?

Setting up and obtaining the AEAT CIF: 5-15 days. If property is contributed: 4-8 weeks (notary + Land Registry).

Setting up a Comunidad de Bienes (CB, co-ownership entity): which documents do I need?

You need to have to hand: DNI / NIE / CIF of each co-owner., Proof of the contributions (transfers, deeds of any property contributed, valuations)., If property is contributed: up-to-date notas simples and the notarial deed of contribution., Modelo 600 (ITP/AJD company-transactions charge at 1 %)., Modelo 036 for the AEAT, signed by all the co-owners, to register the entity.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with AEAT - alta entidad modelo 036 + (notario si aporta inmuebles). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: AEAT - alta entidad modelo 036 + (notario si aporta inmuebles) ↗.

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