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V2434-16 ·6 June 2016 ·consulta-vinculante Medium impact
Tax

Civil societies with agricultural activities are not subject to Corporate Tax

A query was raised regarding whether a civil society engaged in agricultural activities is subject to Corporate Tax and if its status would change upon ceasing such activities. The DGT ruled that, as agricultural activity falls outside the commercial sphere, the entity is not a taxpayer for Corporate Tax and instead taxes via income attribution.

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2016-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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