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A civil society dedicated to livestock farming and land management requested clarification on whether it should be subject to Corporate Tax. The DGT ruled that, as it carries out agricultural or livestock activities, it lacks a commercial purpose and must continue to be taxed through the attribution of income.
Cuestión planteada Si la sociedad consultante será contribuyente 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 se adquiere si la sociedad se manifiesta ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. El objeto mercantil requiere realizar actividades de producción, intercambio o servicios en un sector mercantil, quedando excluidas las actividades agrícolas, ganaderas, forestales, mineras y profesionales. Al ser la actividad agroganadera ajena al ámbito mercantil, la entidad no es contribuyente del Impuesto sobre Sociedades.
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