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A query was raised regarding whether a civil society dedicated to agricultural and livestock activities must pay Corporate Tax. The DGT ruled that, as these activities fall outside the commercial sphere, the entity is not a taxpayer for this tax and must instead be taxed under the income attribution regime.
Cuestión planteada Si se considera a esta sociedad civil sin objeto mercantil por desarrollar una actividad agraria y ganadera.
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 por ser ajenas al ámbito mercantil. Por tanto, las sociedades civiles que realicen actividades agrarias y ganaderas tributan mediante la atribución de rentas a sus socios.
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