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A civil society engaged in livestock farming sought clarification on whether it should be taxed under Corporate Tax or maintain the income attribution regime. The DGT ruled that, as livestock farming is considered outside the commercial sphere, the entity is not a taxpayer for Corporate Tax purposes.
Question posed: Whether the civil society will be subject to Corporate Income Tax in 2016, or whether it may continue to apply the income attribution regime.
To be a taxpayer for Corporate Income Tax, a civil society must possess legal personality and a commercial purpose. It is considered to have legal personality if it manifests itself before the Administration through a public deed or a private document submitted to obtain a Tax Identification Number (NIF). However, a commercial purpose requires performing production, exchange, or service activities in a non-excluded sector; livestock activities are excluded from this commercial scope.
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