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V0065-22 17 January 2022 · SG de Fiscalidad Internacional Criterion in force
IRPF · sociedad civil profesional

A Romanian professional civil society may be a 'person' under the Convention

The DGT confirms that a professional civil society in Romania is considered a 'person' under the Convention if it is subject to taxation in Romania, and its treatment as a taxable entity depends on its fiscal status in that country.

The DGT's ruling

A civil society or group of persons is a person for the purposes of the Convention if it is subject to taxation in the State of origin by criteria of residence or domicile. If the entity is taxed in Romania on its income, it would not be considered a pass-through entity under Spanish regulations. The taxation of the partner resident in Spain will depend on whether the remuneration is classified as dividends or as professional income, according to the Convention.

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