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A query was raised regarding whether a joint ownership (comunidad de bienes) dedicated to agriculture should be taxed under Corporate Tax or via income attribution. The Directorate General for Taxes (DGT) ruled that, as it performs agricultural activities, it lacks a commercial purpose and must continue to be taxed under Personal Income Tax (IRPF).
Cuestión planteada Si la citada comunidad de bienes deberá permanecer en el régimen de atribución de rentas del IRPF o cambiar en 2016 a tributar a través del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal requiere haberse manifestado ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector mercantil, quedando excluidas las actividades agrícolas, ganaderas, forestales, mineras y profesionales.
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