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A civil society dedicated to driving instruction has queried whether it should be subject to Corporate Tax due to its professional activity. The DGT has ruled that, as it has a commercial purpose, it must be taxed under this regime rather than the income attribution regime.
Question posed: "Given the professional activity we carry out, would we be subject to Corporate Income Tax?"
Civil societies with a commercial purpose are taxpayers of Corporate Income Tax. To possess fiscal legal personality, they must be constituted by public deed or submit a private document to the Administration to obtain a Tax Identification Number. A commercial purpose is understood as the performance of production, exchange, or service provision activities for the market, excluding agricultural, livestock, forestry, mining, and professional activities. Driving instruction has a commercial character.
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