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V2161-16 ·19 May 2016 ·consulta-vinculante Medium impact
Tax

Civil societies engaged in fishing are subject to income tax attribution (IRPF) rather than Corporate Tax

A query was raised regarding whether a civil society engaged in fishing and shellfish gathering should be subject to Corporate Tax since 2016. The DGT ruled that, as fishing activities fall outside the commercial sphere, the society remains subject to the income tax attribution regime under Personal Income Tax (IRPF).

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Lifecycle

2016-05-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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