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V4433-16 17 October 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Partnerships with professional activities are not subject to Corporation Tax

A query was raised regarding whether a partnership engaged in tax and labour consultancy is liable for Corporation Tax. The DGT ruled that, as it involves a professional activity without a commercial purpose, it will continue to be taxed under the income attribution regime.

The question raised

Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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