Doctrine by topic · DGT Observatory

Professional Societies: 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 27 rulings · 2015–2024

Current position

For a partner's services to their company to be taxed as income from economic activities, both the entity's activity and the partner's activity must be in the Second Section of the IAE (Tax Administration Index) and the partner must be registered in the self-employed regime or a mutual insurance society. On the other hand, civil societies that do not fall under the Professional Societies Law and have a commercial purpose are taxpayers of Corporate Tax (IS). These entities do not tax via income attribution in Personal Income Tax (IRPF) nor are they required to file Form 184.

The DGT's position remains constant in two aspects. First, it requires strict IAE and Social Security requirements to qualify partners' services as an economic activity. Second, it maintains the distinction between civil societies with a commercial purpose (Corporate Tax) and those covered by the Professional Societies Law (income attribution).

Turning points

  1. V2814-16

    Establishes that if the civil society is constituted in accordance with the Professional Societies Law, it has no commercial purpose and is taxed via income attribution in IRPF.

Analysis based on 23 of 27 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V1779-24 17 Jul 2024

IRPF: no retention for free administrator role, but tax on extra services

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicassociedades profesionalesretencionesadministrador gratuito LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V0274-21 17 Feb 2021

Professionals' services to their professional societies may constitute economic income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasrendimientos del trabajosociedades profesionalesrégimen especial de la seguridad socialvalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V2257-20 2 Jul 2020

Health services exempt from VAT; personal training and pilates taxed at 21%

SG de Impuestos sobre la Renta de las Personas Físicas
exención de asistencia sanitariatipo impositivo generalrendimientos de actividad económicaprofesionales sanitariossociedades profesionales LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 20.1.3º
Affects CompanyExpat · Non-residentIndividual
V4920-16 14 Nov 2016

Civil companies with a commercial purpose are subject to Corporate Tax

SG de Impuestos sobre las Personas Jurídicas
sociedad civilobjeto mercantilatribución de rentaspersonalidad jurídicaactividad profesional LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7.1.aLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 6.1
Affects CompanyExpat · Non-residentIndividual
V1064-16 16 Mar 2016

Professional civil societies are not subject to Corporate Tax

SG de Impuestos sobre las Personas Jurídicas
sociedad civilobjeto mercantilpersonalidad jurídicaatribución de rentassociedades profesionales 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
V3741-15 26 Nov 2015

Professionals' fees to society may be business income if self-employed

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicastrabajo personalsociedades profesionalesordenación de medios propiosriesgo económico LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual

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