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A query was raised regarding whether a civil society involved in mussel production should have been subject to Corporate Tax since 2016. The DGT ruled that, as it is engaged in fishing activities, it lacks a commercial purpose and continues to be taxed under the income attribution regime.
Cuestión planteada Si la entidad consultante debe tributar por el Impuesto sobre Sociedades a partir del ejercicio 2016.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere si la sociedad se manifiesta ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil requiere realizar actividades de producción, intercambio o servicios en un sector no excluido; las actividades pesqueras se consideran ajenas al ámbito mercantil.
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