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V0933-16 10 March 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Professional civil societies are not subject to Corporate Tax due to lack of commercial purpose

A professional civil society of lawyers has requested clarification on whether it should be subject to Corporate Tax. The DGT has ruled that, as it carries out a professional activity, it lacks a commercial purpose and must continue to be taxed through the attribution of income under Personal Income Tax.

The question raised

Whether the consulting society will be a taxpayer for Corporate Income Tax.

The DGT's ruling

To be a taxpayer for Corporate Income Tax, a civil society must have legal personality and a commercial purpose. Fiscal legal personality is acquired if the society manifests itself before the Administration through a public deed or a private document provided to obtain the NIF. The commercial purpose requires performing activities of production, exchange, or services in a non-excluded sector, excluding professional activities.

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