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A query was raised regarding whether a civil society dedicated to fishing should be subject to Corporate Tax. The Directorate General for Taxes (DGT) ruled that, as fishing activities fall outside the commercial sphere, the entity continues to be taxed under the income attribution regime for Personal Income Tax purposes.
This ruling clarifies the tax treatment for fishing-related civil societies, confirming they remain subject to individual income tax through income attribution instead of the corporate tax regime due to the non-commercial nature of the activity.
The tax team reviews your specific situation.
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