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A civil society formed by two notaries has requested clarification on whether it should be taxed under the income attribution regime for Personal Income Tax. The DGT has determined that, as it constitutes a professional rather than a commercial activity, the earnings must be attributed individually to each notary.
Question posed: Whether the consulting entity must be taxed according to the income attribution regime under Personal Income Tax.
Civil societies with a professional purpose (agricultural, livestock, forestry, mining, or professional) are not taxpayers of Corporate Income Tax. In the case of notaries, the activity of public faith is inherent to each professional and not to an entity, therefore the income must be attributed individually to each holder. The entity only acts to cover common expenses, and each notary must calculate their income separately.
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