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V4012-16 ·21 September 2016 ·consulta-vinculante Medium impact
Tax

Civil societies with livestock activities are taxed via income attribution rather than Corporate Tax

A query was raised regarding whether civil societies or property communities engaged in integrated livestock farming become subject to Corporate Tax. The Directorate-General for Taxes (DGT) ruled that, as livestock farming is an activity outside the commercial sphere, these entities do not meet the requirements to be taxed under Corporate Tax.

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Lifecycle

2016-09-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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