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V3406-20 ·24 November 2020 ·consulta-vinculante Medium impact
Tax

Agricultural civil societies are taxed via income attribution and must file Form 184

A query was raised regarding whether a civil society engaged in agricultural activities is subject to Corporate Tax or Personal Income Tax (IRPF), and whether it is required to file Form 184. The DGT ruled that, as agricultural activity is not considered commercial, it is taxed through income attribution under IRPF and is obliged to submit the informative return.

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2020-11-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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