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V2786-16 ·21 June 2016 ·consulta-vinculante Medium impact
Tax

Civil societies engaged in agricultural activities are not subject to Corporate Tax

A query was raised regarding whether a community of property engaged in the street vending of fruit and vegetables is liable for Corporate Tax. The DGT ruled that, as it is engaged in an agricultural activity, it lacks a commercial purpose and continues to be taxed through the attribution of income.

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2016-06-21PublishedPublished 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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