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V3293-15 26 October 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Civil societies with agricultural, livestock, forestry or mining activities are not subject to Corporation Tax

A query was raised regarding whether a civil society dedicated to the exploitation of rural estates is liable for Corporation Tax. The DGT ruled that if the activity is agricultural, livestock or forestry-based, it lacks a commercial purpose and must be taxed through the imputation of income.

The question raised

Cuestión planteada Si la entidad consultante será contribuyente del Impuesto sobre Sociedades.

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