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A query was raised regarding whether a partnership (comunidad de bienes) engaged in pig farming is liable for Corporation Tax. The DGT ruled that, as it is engaged in livestock farming, it lacks a commercial purpose and continues to be taxed under the income attribution regime.
This ruling clarifies that partnerships involved in livestock activities do not acquire the status of a taxable entity for Corporation Tax purposes, maintaining their status under the income attribution regime rather than being treated as commercial companies.
The tax team reviews your specific situation.
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