Civil Society is a private contract by two or more persons agree where collaboration and joint performance of an activity for profit. This can consist of industrial members, provide labor and capital members, provide assets or money.
No commercial character nor legal personality. Therefore, each of the partners will be taxed with personal income tax provide your participation. However, if civil society maintains a commercial form with the recent tax reform, effective January 1, 2016 such companies will be taxed with corporation tax.
New entrepreneurs often choose this way to start a business, because it has lower cost when it is and is simpler in tax and accounting management. It also has advantages such as to apply the capitalization of unemployment, and subsidies and bonuses for freelancers.