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V3229-16 ·11 July 2016 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether a civil society dedicated to agricultural and livestock services is liable for Corporation Tax. The DGT ruled that it is not, as these activities do not have a commercial purpose.

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2016-07-11PublishedPublished 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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