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V4917-16 ·14 November 2016 ·consulta-vinculante Medium impact
Tax

Professional civil societies are not subject to Corporate Tax

A query was raised regarding whether a civil society performing 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

2016-11-14PublishedPublished 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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