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V4793-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

Civil societies engaged in livestock farming are not subject to Corporate Tax

A civil society dedicated to livestock farming has requested clarification on whether it must pay Corporate Tax. The DGT has ruled that, as livestock farming is considered outside the scope of commercial activity, the entity is not a taxpayer for this tax.

In 6 key points

Lifecycle

2016-11-10PublishedPublished 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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