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A query was raised regarding whether a civil society dedicated to farming and livestock exploitation is liable for Corporate Tax. The DGT has determined that, as it carries out activities outside the commercial sphere, it is not a taxpayer for this tax and remains under the income attribution regime.
Cuestión planteada Si la sociedad civil tiene la consideración de contribuyente del Impuesto sobre Sociedades con efectos 1 de enero de 2016.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica (manifestada ante la Administración) y objeto mercantil. Se entiende por objeto mercantil la realización de actividades de producción, intercambio o servicios en un sector no excluido. Las actividades agrícolas, ganaderas, forestales y mineras se consideran ajenas al ámbito mercantil, por lo que las sociedades civiles que las realicen no tributan por el Impuesto sobre Sociedades, sino por atribución de rentas.
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