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A civil company engaged in livestock and commercial activities has requested clarification on whether it should be subject to Corporate Tax. The DGT ruled that, due to its commercial purpose, it is a taxpayer for this tax, and further analysed the deductibility of partner salaries and the classification of profit distributions.
This ruling clarifies the tax status of civil companies with commercial activities, confirming their obligation to pay Corporate Tax rather than Income Tax, and establishes criteria for the deductibility of partner remuneration and the treatment of profit distributions.
The tax team reviews your specific situation.
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