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V2805-16 ·21 June 2016 ·consulta-vinculante Medium impact
Tax

Civil societies with agricultural or livestock activities are not subject to Corporate Tax

A query was raised regarding whether a civil society dedicated to agricultural and livestock exploitation (integration) must pay Corporate Tax due to having a commercial purpose. The DGT ruled that, as these are agricultural and livestock activities, they do not have a commercial character, and the society continues to be taxed through the attribution of income.

In 6 key points

How it affects those involved

This ruling confirms that civil societies engaged in agricultural and livestock activities maintain their tax status via income attribution rather than being subject to Corporate Tax, regardless of their commercial objectives.

Lifecycle

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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