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V1010-18 ·19 April 2018 ·consulta-vinculante Medium impact
Tax

Income from non-commercial civil societies retains its status as economic activity for all partners

A partner in a livestock civil society inquired whether the amounts received were classified as income from movable capital and if they were deductible for the other partner. The DGT ruled that the income retains its nature as economic activity and is attributed to all partners.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of income from civil societies without a commercial purpose, ensuring it is treated as economic activity rather than capital income, which affects how income is attributed and deducted among partners.

Lifecycle

2018-04-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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