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V0181-16 19 January 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Civil partnerships for tax advisory and accounting must pay Corporate Tax if they have a commercial purpose

A civil partnership providing tax advisory and accounting services has requested a ruling on whether it must pay Corporate Tax due to its commercial purpose. The DGT has ruled that, as it does not qualify as a professional partnership under Law 2/2007, its activity is considered commercial and it is therefore subject to Corporate Tax.

The question raised

Whether the tax and accounting advisory activity carried out by the company implies or not that it has a commercial purpose for the purposes of being subject to Corporate Income Tax as of January 1, 2016.

The DGT's ruling

To be a taxpayer for Corporate Income Tax, a civil society must have legal personality and a commercial purpose. Legal personality is proven by appearing before the Administration through a public deed or a private document provided to obtain the Tax Identification Number (NIF). Commercial purpose consists of performing activities of production, exchange, or provision of services in a non-excluded sector, excluding professional, agricultural, livestock, forestry, and mining activities.

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