Skip to content
Back to index
V1286-16 29 March 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

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

A professional civil society specialising in dentistry has enquired whether it should have been subject to Corporation Tax since 2016. The DGT has ruled that it is not, as professional activities are excluded from the commercial sphere.

The question raised

Whether the consulting entity must be subject to Corporate Income Tax as of 2016.

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 for the assignment of the Tax Identification Number (NIF). A commercial purpose requires performing activities of production, exchange, or services in a non-excluded sector. Activities of a professional nature are excluded from the commercial scope; therefore, these societies are not subject to this tax.

Book your free first meeting