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V5191-16 ·30 November 2016 ·consulta-vinculante Medium impact
Tax

Civil societies with livestock activities are not subject to Corporate Tax

A query was raised regarding whether a civil society dedicated to the breeding and fattening of livestock should be taxed under Corporate Tax or through the attribution of income. The DGT ruled that, as it is a livestock activity, it lacks a commercial nature and continues to be taxed under the income attribution regime.

In 5 key points

How it affects those involved

This ruling confirms that civil societies engaged in livestock farming do not acquire a commercial character, maintaining their tax status under the income attribution regime rather than being subject to Corporate Tax.

Lifecycle

2016-11-30PublishedPublished 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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