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V4116-16 ·26 September 2016 ·consulta-vinculante Medium impact
Tax

Civil professional partnerships are not subject to Corporation Tax if established as professional companies

A civil law firm queried whether it should be subject to Corporation Tax since 2016. The DGT ruled that if the entity is established under the Professional Companies Act, it lacks a commercial purpose and continues to be taxed via income attribution.

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2016-09-26PublishedPublished 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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