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V1791-16 22 April 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Civil societies with professional activity are excluded from Corporate Income Tax

A civil society of procurators asks whether it should be taxed under Corporate Income Tax or through the attribution of income under Personal Income Tax. The DGT responds that professional activities are excluded from the commercial scope and, therefore, are not taxpayers of Corporate Income Tax.

The question raised

Whether the consulting entity must be taxed under Corporate Income Tax as of January 1, 2016, or whether it must continue to be taxed through the attribution of income within Personal Income Tax, considering that the professional activity carried out by said entity does not constitute a commercial object.

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