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V4167-15 ·30 December 2015 ·consulta-vinculante Medium impact
Tax

Civil societies with professional activities are not subject to Corporate Tax

A professional civil society providing psychopedagogy and speech therapy services has queried whether it must pay Corporate Tax. The DGT has determined that, because it carries out a professional activity, it is excluded from the commercial sphere and must continue to be taxed under the income attribution regime.

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2015-12-30PublishedPublished 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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