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MEDIUM
FISCAL

Civil liability income of a manager is subject to Corporate Tax in professional bodies

V2153-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2153-25
Published
13 Nov 2025

Summary

A professional body inquires about the taxation of income from civil liability following a lawsuit. The DGT determines that such income is taxable, as it is not considered exempt.

In 6 key points

Lifecycle

2025-11-13PublishedPublished 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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