Doctrine by topic · DGT Observatory

Fishing Activity: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2015–2016

Current position

For a civil society to be a taxpayer for Corporate Income Tax (IS), it must possess fiscal legal personality and a commercial purpose. A commercial purpose requires performing production, exchange, or service activities in a non-excluded sector. Fishing activity is considered outside the commercial scope, which prevents civil societies dedicated exclusively to it from being taxed under this tax.

The DGT's position remains constant throughout the analyzed sequence. Since 2015, the Administration has maintained that fishing activity is excluded from the commercial scope, preventing the fulfillment of the requirements necessary for civil societies to be taxed under Corporate Income Tax (IS).

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V0294-16 26 Jan 2016

Civil societies engaged in fishing are not subject to Corporate Tax

SG de Impuestos sobre las Personas Jurídicas
sociedad civilobjeto mercantilpersonalidad jurídicaatribución de rentasactividad pesquera LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7.1.a
Affects CompanyExpat · Non-residentIndividual
V3971-15 14 Dec 2015

Civil societies engaged in fishing activities are not subject to Corporate Tax

SG de Impuestos sobre las Personas Jurídicas
sociedad civilobjeto mercantilpersonalidad jurídicaatribución de rentasactividad pesquera LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7.1.aLGT — Ley 58/2003 General Tributaria art. 88.1
Affects CompanyExpat · Non-residentIndividual
V3968-15 14 Dec 2015

Civil societies engaged in fishing activities are not subject to Corporate Tax

SG de Impuestos sobre las Personas Jurídicas
sociedad civilobjeto mercantilpersonalidad jurídicaatribución de rentasactividad pesquera LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7.1.aLGT — Ley 58/2003 General Tributaria art. 88.1
Affects CompanyExpat · Non-residentIndividual

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