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A notary asks whether they can continue applying the Canary Investments Reserve (RIC) if carrying out their activity through a civil society with a colleague. The DGT responds that notarial activity is not commercial and that profits must be individually attributed to each notary.
Question posed: Could the RIC continue to be applied once the notary activity is carried out through the civil society, for the portion of the income attributed? Would the provisions and materializations carried out previously be affected?
Notarial activity corresponds to the owners of the notary office and cannot be carried out by a civil society with a commercial purpose, as it is a professional activity excluded from the commercial sphere. Therefore, the income must be attributed individually to each notary according to their protocol. Each professional must calculate their income and deduct their proportional share of common expenses and their direct expenses.
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