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A query was raised regarding whether a civil law firm should be subject to Corporate Tax or if its partners may continue to be taxed under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as the entity has a commercial purpose and fiscal legal personality, it must be subject to Corporate Tax.
Question posed: Whether, as of January 1, 2016, and in the subsequent following fiscal years, the consulting civil society must be taxed under Corporate Income Tax or if its partners may continue to be taxed under the income attribution regime in Personal Income Tax.
To be a taxpayer for Corporate Income Tax, the civil society must possess 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 to obtain the NIF. The commercial purpose consists of performing production, exchange, or service activities for the market, excluding professional, agricultural, livestock, forestry, and mining activities.
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