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A query was raised regarding whether a civil society dedicated to agricultural and livestock activities is liable for Corporation Tax. The DGT ruled that, as it carries out activities outside the commercial sphere, it does not meet the requirements to be a taxpayer for this tax.
Cuestión planteada Si la entidad consultante será contribuyente del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. El objeto mercantil requiere realizar actividades de producción, intercambio o servicios en un sector no excluido del ámbito mercantil. Las actividades agrícolas, ganaderas, forestales y mineras se consideran ajenas al ámbito mercantil. Por tanto, las sociedades civiles que realicen estas actividades no son contribuyentes del Impuesto sobre Sociedades y tributan por atribución de rentas en el IRPF.
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