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V3156-16 ·6 July 2016 ·consulta-vinculante Medium impact
Tax

Professional civil societies are taxed via income attribution rather than Corporate Tax

A query was raised regarding whether a professional medical civil society should be subject to Corporate Tax or the income attribution regime. The DGT ruled that, by performing a professional activity, it is excluded from the commercial sphere and remains subject to the income attribution regime.

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2016-07-06PublishedPublished 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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