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V0137-16 ·19 January 2016 ·consulta-vinculante Medium impact
Tax

Professional civil societies are not subject to Corporation Tax due to lack of commercial purpose

A query was raised regarding whether a professional civil society of lawyers should be subject to Corporation Tax. The DGT ruled that, as it carries out a professional activity, it lacks a commercial purpose and must continue to be taxed through the imputation of income.

In 6 key points

How it affects those involved

This ruling confirms that professional civil societies remain outside the scope of Corporation Tax, maintaining the tax regime of income imputation for their members.

Lifecycle

2016-01-19PublishedPublished 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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