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V0050-16 ·8 January 2016 ·consulta-vinculante Medium impact
Tax

Civil societies with professional activities are not subject to Corporate Tax

A query was raised regarding whether a civil society dedicated to dentistry must pay Corporate Tax. The DGT has determined that, as it carries out a professional activity excluded from the commercial sphere, it is not a taxpayer for this tax and must remain under the income attribution regime.

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2016-01-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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