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V1503-16 ·12 April 2016 ·consulta-vinculante Medium impact
Tax

Civil societies engaged in agricultural and livestock activities are not subject to Corporate Tax

A query was raised regarding whether a civil society dedicated to agricultural and livestock activities must pay Corporate Tax. The DGT ruled that, as these activities fall outside the commercial sphere, the entity is not a taxpayer for this tax and must instead be taxed under the income attribution regime.

In 6 key points

How it affects those involved

This ruling clarifies that civil societies performing non-commercial agricultural and livestock activities are excluded from Corporate Tax, maintaining their status under the income attribution regime.

Lifecycle

2016-04-12PublishedPublished 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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