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V1319-16 31 March 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Professional civil societies are not subject to Corporate Tax

A query was raised regarding whether a professional civil society specialising in dentistry should be subject to Corporate Tax since 2016. The DGT ruled that it should not, as professional activities are excluded from the commercial sphere.

The question raised

Whether the consulting entity must be taxed under Corporate Income Tax as of 2016.

The DGT's ruling

To be a taxpayer for Corporate Income Tax, a civil society must possess legal personality and a commercial purpose. Legal personality is established if the society presents itself to the Administration through a public deed or a private document provided to obtain the 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 taxed under the income attribution regime.

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