Skip to content
V2222-16 ·23 May 2016 ·consulta-vinculante Medium impact
Tax

Professional civil societies are not subject to Corporate Tax

A professional civil society of lawyers has enquired whether it must pay Corporate Tax and how its partners should issue invoices. The DGT has ruled that, as it carries out a professional activity, it lacks a commercial purpose and continues to be taxed through the attribution of income.

In 6 key points

Lifecycle

2016-05-23PublishedPublished 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