Skip to content
V0242-16 ·21 January 2016 ·consulta-vinculante Medium impact
Tax

Partnerships with professional activities taxed via income attribution rather than Corporation Tax

A query was raised regarding whether a partnership engaged in dentistry should be subject to Corporation Tax. The DGT ruled that, as it constitutes a professional activity lacking a commercial purpose, it must continue to be taxed through the attribution of income to its members.

In 6 key points

Lifecycle

2016-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact