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V2808-16 ·21 June 2016 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether a civil society dedicated to the breeding and fattening of livestock should be subject to Corporate Tax or remain under the income attribution regime. The DGT ruled that, as it is a livestock activity, it lacks a commercial purpose and must continue to be taxed through the attribution of income to its partners.

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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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