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A query was raised regarding whether a civil society dedicated to agriculture is liable for Corporation Tax. The DGT ruled that, by conducting agricultural activities, it lacks a commercial purpose and must continue to be taxed under the income attribution regime.
Cuestión planteada Si la entidad consultante es contribuyente del 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. Se entiende por objeto mercantil la realización de 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. Por tanto, las sociedades civiles que realicen exclusivamente actividades agrícolas no son contribuyentes del Impuesto sobre Sociedades.
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