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V3328-16 ·15 July 2016 ·consulta-vinculante Medium impact
Tax

Civil societies engaged in professional activities are not subject to Corporate Tax

A query was raised regarding whether a civil society whose purpose is the professional activity of notary services is liable for Corporate Tax. The DGT ruled that it is not, as professional activities are excluded from the commercial sphere.

In 6 key points

Lifecycle

2016-07-15PublishedPublished 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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