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V1791-16 ·22 April 2016 ·consulta-vinculante Medium impact
Tax

Civil societies with professional activity are excluded from Corporate Income Tax

A civil society of procurators asks whether it should be taxed under Corporate Income Tax or through the attribution of income under Personal Income Tax. The DGT responds that professional activities are excluded from the commercial scope and, therefore, are not taxpayers of Corporate Income Tax.

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2016-04-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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