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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in agricultural activity should be subject to Corporation Tax since 2016. The DGT ruled that, as it performs agricultural activities, it lacks a commercial purpose and continues to be taxed through the attribution of income.
Cuestión planteada Si la comunidad de bienes debe tributar por el Impuesto sobre Sociedades a partir de 2016.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere mediante escritura pública o documento privado aportado a la Administración para obtener el NIF. El objeto mercantil requiere realizar actividades de producción, intercambio o servicios en un sector no excluido del ámbito mercantil. Las actividades agrícolas, ganaderas, forestales, mineras y profesionales quedan excluidas de este ámbito mercantil.
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