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V0379-16 ·1 February 2016 ·consulta-vinculante Medium impact
Tax

Professional civil societies are taxed via income attribution for Personal Income Tax purposes

A query was raised regarding whether a civil society providing veterinary services is subject to Corporate Tax. The DGT ruled that, as it is a professional activity lacking a commercial purpose, it must continue to be taxed through the attribution of income to its partners.

In 6 key points

Lifecycle

2016-02-01PublishedPublished 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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