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V4401-16 ·14 October 2016 ·consulta-vinculante Medium impact
Tax

Civil societies with livestock activities are not subject to Corporation Tax

A query was raised regarding whether a civil society dedicated to livestock farming is liable for Corporation Tax. The DGT ruled that, as livestock farming falls outside the scope of commercial activity, the entity is not a taxpayer for this tax and must instead be taxed under the income attribution regime.

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2016-10-14PublishedPublished 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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