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V3406-20 24 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · atribución de rentas

Agricultural civil societies are taxed via income attribution and must file Form 184

A query was raised regarding whether a civil society engaged in agricultural activities is subject to Corporate Tax or Personal Income Tax (IRPF), and whether it is required to file Form 184. The DGT ruled that, as agricultural activity is not considered commercial, it is taxed through income attribution under IRPF and is obliged to submit the informative return.

The question raised

Whether the civil society would be taxed under Personal Income Tax as an entity under the income attribution regime and whether it would be obliged to submit Form 184.

The DGT's ruling

The civil society is not a taxpayer of Corporate Income Tax because agricultural activity is excluded from the commercial scope. The entity is configured as a grouping of persons that are taxed under the income attribution regime of Personal Income Tax. By carrying out an economic activity, the entity is obliged to submit the annual informative return Form 184.

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