IX: Taxation of partnerships, joint ventures, public interest groups, limited liability companies, limited liability farms and professional non-trading companies. Option for capital companies

1. The companies and groupings mentioned in 3 of article 206 may opt, under conditions which are set by ministerial order, for the system applicable to capital companies. In this case, the income tax due by the partners in name, general partners, co-participants, the sole partner of a limited liability company and the partners of agricultural holdings is established in accordance with the rules set out in the articles 62…