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A query was raised regarding whether a partnership (comunidad de bienes) engaged in poultry farm leasing should be subject to Corporate Tax. The Directorate General for Taxes (DGT) ruled that, as it constitutes a livestock activity, it lacks a commercial purpose and continues to be taxed under the income attribution regime.
This ruling clarifies that partnerships involved in livestock activities remain outside the scope of Corporate Tax, maintaining their status under the income attribution regime due to the lack of a commercial purpose.
The tax team reviews your specific situation.
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