Doctrine by topic · DGT Observatory

Professional Company: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 12 rulings · 2014–2026

Current position

Professional companies incorporated under Law 2/2007 are not subject to Corporate Tax (IS), but rather to the income attribution regime. The transfer of their shares is considered a transfer of securities, which entails an exemption from VAT (IVA) and Transfer Tax (ITP), unless fraudulent intent to evade real estate taxes is proven. Payments for liquidation installments are not subject to VAT (IVA) as there is no consideration for services or delivery of goods.

The DGT's position remains constant regarding the distinction between civil companies with a commercial purpose and professional companies. The doctrine has moved from defining the nature of the company and its taxation to specifying the treatment of the transfer of its shares and the non-applicability of VAT (IVA) in liquidation operations.

Turning points

  1. V4116-16

    Establishes that companies incorporated under Law 2/2007 on Professional Companies are not taxpayers of Corporate Tax (IS) and are taxed through income attribution.

  2. V2412-20

    Defines that the shares of a professional company are securities and their transfer is exempt from VAT (IVA) and Transfer Tax (ITP), except in cases of real estate tax evasion.

Analysis based on 12 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12
V0583-26 11 Mar 2026

Payment of liquidation share to a retiring partner is exempt from VAT

SG de Impuestos sobre la Renta de las Personas Físicas
cuota de liquidaciónsociedad profesionalganancia patrimonialprestación de serviciostransmisión de participaciones LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
V3266-18 26 Dec 2018

Professional partners' remuneration: earnings from work or economic activity

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicassociedad profesionalriesgo económicoordenación de medios LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V5192-16 30 Nov 2016

Civil societies subject to Corporation Tax if activity is commercial in nature

SG de Impuestos sobre las Personas Jurídicas
objeto mercantilatribución de rentassociedad profesionalsociedad civilactividad profesional LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 6LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7.1.a
Affects CompanyExpat · Non-residentIndividual
V2678-16 14 Jun 2016

Civil companies with commercial purposes and legal personality subject to Corporate Tax

SG de Impuestos sobre las Personas Jurídicas
sociedad civilobjeto mercantilpersonalidad jurídicaatribución de rentassociedad profesional LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7.1.aRGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 24.2
Affects CompanyExpat · Non-residentIndividual
V1854-16 27 Apr 2016

Partner's divorce payments are not deductible for Corporate Tax purposes

SG de Impuestos sobre las Personas Jurídicas
gasto deducibleimputación por devengoliberalidaddonativobase imponible LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual

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