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A joint ownership engaged in agricultural exploitation has requested clarification on whether it should be subject to Corporation Tax and which VAT regime applies. The DGT ruled that, as it performs agricultural activities, it lacks a commercial purpose and remains subject to the income attribution regime.
Cuestión planteada Si esta entidad debe pasar a tributar por el Impuesto sobre Sociedades a partir del 1 de enero de 2016 y en caso de sujeción a este impuesto, ¿qué régimen se aplicaría a efectos del Impuesto sobre el Valor Añadido?
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal requiere que los pactos no sean secretos y se formalicen en escritura pública o documento privado aportado a la Administración. El objeto mercantil excluye actividades agrícolas, ganaderas, forestales y mineras. Por tanto, una comunidad de bienes de explotación agraria sigue tributando por atribución de rentas y puede aplicar el recargo de equivalencia en el IVA.
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