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V1286-16 ·29 March 2016 ·consulta-vinculante Medium impact
Tax

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

A professional civil society specialising in dentistry has enquired whether it should have been subject to Corporation Tax since 2016. The DGT has ruled that it is not, as professional activities are excluded from the commercial sphere.

In 6 key points

Lifecycle

2016-03-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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