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V2099-16 ·13 May 2016 ·consulta-vinculante Medium impact
Tax

Civil societies engaged in agricultural, livestock, forestry or mining activities are not subject to Corporate Tax

A query was raised regarding whether civil societies dedicated to agriculture, livestock, or the processing of natural products possess a commercial purpose. The DGT ruled that these activities fall outside the commercial scope and, therefore, these entities are not taxpayers for Corporate Tax.

In 6 key points

How it affects those involved

This ruling clarifies the tax status of specific civil societies, confirming that activities related to primary sectors are not considered commercial, thus exempting them from Corporate Tax obligations.

Lifecycle

2016-05-13PublishedPublished 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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