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A query was raised regarding whether a civil society performing notary services is liable for Corporate Tax. The DGT ruled that it is not, as professional activities are excluded from the commercial sphere.
Question posed: Whether the consulting company will be a taxpayer for Corporate Income Tax purposes
To be a taxpayer for Corporate Income Tax purposes, a civil society must have legal personality and a commercial purpose. A commercial purpose requires carrying out an economic activity of production, exchange, or provision of services in a non-excluded sector. Professional activities are excluded from the commercial scope. Therefore, the income from a notary office must be attributed to the titular notaries and not taxed under Corporate Income Tax.
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