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V3276-16 ·13 July 2016 ·consulta-vinculante Medium impact
Tax

Civil societies performing professional activities are not subject to Corporate Tax

A civil law firm has enquired whether it must pay Corporate Tax following the 2016 reform. The DGT has ruled that, as it performs a professional activity excluded from the commercial sphere, it remains subject to the income attribution regime.

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Lifecycle

2016-07-13PublishedPublished 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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