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A civil society dedicated to agriculture and livestock has requested clarification on whether it must pay Corporate Tax. The DGT ruled that, despite having legal personality, because it carries out activities excluded from the commercial sphere, it continues to be taxed through the attribution of income under Personal Income Tax.
Cuestión planteada Si de acuerdo a la nueva normativa, la entidad consultante debe tributar por Impuesto sobre Sociedades. Y de ser obligatoria la transformación en sociedad limitada, si es posible disolver la misma y constituir una comunidad de bienes que tributa por IRPF.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica y objeto mercantil. Se considera que tiene personalidad jurídica si se manifiesta ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. Sin embargo, las actividades agrícolas, ganaderas, forestales, mineras y profesionales se consideran ajenas al ámbito mercantil, por lo que estas entidades no tributan por Impuesto sobre Sociedades.
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