Skip to content
V0933-16 ·10 March 2016 ·consulta-vinculante Medium impact
Tax

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

A professional civil society of lawyers has requested clarification on whether it should be subject to Corporate Tax. The DGT has ruled that, as it carries out a professional activity, it lacks a commercial purpose and must continue to be taxed through the attribution of income under Personal Income Tax.

In 6 key points

Lifecycle

2016-03-10PublishedPublished 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