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V1977-16 ·9 May 2016 ·consulta-vinculante Medium impact
Tax

Civil societies engaged in mining activities are taxed via income attribution for Personal Income Tax purposes

A civil society dedicated to mineral extraction sought clarification on whether it should be subject to Corporate Tax. The DGT ruled that, as mining activities fall outside the commercial sphere, the entity is not a Corporate Taxpayer and remains subject to the income attribution regime.

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2016-05-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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