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A query was raised regarding whether a civil society established through a private document should be taxed under Corporate Tax or via income attribution. The DGT ruled that, as it carries out livestock farming activities, it lacks a commercial purpose and must continue to be taxed through income attribution.
Cuestión planteada Si la sociedad civil consultante a partir del 1 de enero de 2016 debe tributar por el Impuesto sobre Sociedades y en caso afirmativo cómo deben tributar cada uno de los socios. O si debe continuar tributando como hasta la fecha en régimen de atribución de rentas.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica fiscal (constituida en escritura pública o documento privado aportado a 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, mineras y profesionales están excluidas del ámbito mercantil. Por tanto, las sociedades civiles con actividad ganadera tributan por el régimen de atribución de rentas del IRPF.
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