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V0291-25 ·17 March 2025 ·consulta-vinculante Medium impact
Tax

Notaries sharing costs via civil society must calculate profits individually

A notary asks whether they can continue applying the Canary Investments Reserve (RIC) if carrying out their activity through a civil society with a colleague. The DGT responds that notarial activity is not commercial and that profits must be individually attributed to each notary.

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2025-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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