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V5240-16 13 December 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Registration in the Mercantile Registry does not exempt a civil society from Corporate Tax

A civil society inquired whether registering with the Mercantile Registry would remove it from the commercial sphere and exempt it from Corporate Tax. The DGT ruled that, despite performing professional activities, its corporate purpose is commercial in nature and it does not meet the requirements of the Professional Societies Act.

The question raised

Cuestión planteada Si a partir de la inscripción en el Registro Mercantil de la sociedad, como sociedad civil profesional, su objeto social quedará fuera del ámbito mercantil y, en consecuencia, no será contribuyente del Impuesto sobre Sociedades.

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