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V2073-16 ·13 May 2016 ·consulta-vinculante Medium impact
Tax

Civil societies with agricultural activity are not subject to Corporate Tax

A community of property dedicated to irrigation has enquired whether it should be taxed under Corporate Tax or continue as a community of property. The DGT has ruled that, by carrying out an agricultural activity, it is excluded from the commercial sphere and maintains the income attribution regime.

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2016-05-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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