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A civil law firm has requested clarification on whether it is subject to Corporate Tax. The Directorate General for Tax (DGT) has ruled that, as it carries out a professional activity excluded from the commercial sphere, it is not a taxpayer for this tax and must instead be taxed under the income attribution regime.
This ruling clarifies the tax status of professional civil societies, confirming that they do not qualify as corporate taxpayers if their activities are non-commercial, thereby requiring income to be attributed directly to the partners.
The tax team reviews your specific situation.
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