Skip to content
Back to index
V2153-25 13 November 2025 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · entidad parcialmente exenta

Civil liability income of a manager is subject to Corporate Tax in professional bodies

A professional body inquires about the taxation of income from civil liability following a lawsuit. The DGT determines that such income is taxable, as it is not considered exempt.

The DGT's ruling

Professional associations are partially exempt entities, but the exemption does not extend to income that does not arise from their corporate purpose or that derives from economic activities. In this case, the income from civil liability compensation for the administrator is taxable and not exempt. The tax base shall be determined according to the general rules, applying the deductibility of expenses according to the proportion of income from economic activities.

Book your free first meeting