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A query was raised regarding whether a partnership (comunidad de bienes) engaged in cattle farming is liable for Corporation Tax. The DGT ruled that, as it is engaged in livestock farming, it lacks a commercial purpose and will continue to be taxed under the income attribution regime.
This ruling confirms that partnerships involved in primary sector activities, such as livestock farming, maintain their status for tax purposes and are not reclassified as corporate entities, preserving the income attribution model.
The tax team reviews your specific situation.
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