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A community of property dedicated to irrigation has enquired whether it should be taxed under Corporate Tax or continue as a community of property. The DGT has ruled that, by carrying out an agricultural activity, it is excluded from the commercial sphere and maintains the income attribution regime.
Cuestión planteada Si a partir del 1 de enero de 2016, la entidad consultante debe tributar por el Impuesto sobre Sociedades o por el contrario se considera una actividad complementaria de la agricultura y por lo tanto puede seguir como comunidad de bienes.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere mediante escritura pública o documento privado aportado a la Administración para obtener el NIF. No obstante, se excluyen del impuesto las entidades que realicen actividades agrícolas, ganaderas, forestales, mineras o profesionales, por ser ajenas al ámbito mercantil.
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