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V1295-17 ·29 May 2017 ·consulta-vinculante Medium impact
Tax

Partners in a professional civil society are taxed via income attribution as an economic activity

A group of lawyers has requested clarification on how the partners of their new civil society will be taxed. The DGT has ruled that, as the entity is not subject to Corporate Tax, income is attributed directly to the partners as returns from economic activities.

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2017-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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