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A query was raised regarding whether a civil society established via private document should be subject to Corporate Tax or remain under the income attribution regime. The DGT has determined that, as it carries out livestock farming activities, it lacks a commercial purpose and must continue under the income attribution regime.
Cuestión planteada Si la sociedad civil consultante debe tributar por Impuesto de Sociedades a partir del 01/01/2016. Y en caso afirmativo cómo tendrán que 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 y objeto mercantil. La personalidad jurídica se reconoce si los pactos no son secretos y se han presentado ante la Administración para obtener el NIF. El objeto mercantil requiere realizar actividades de producción, intercambio o servicios en un sector no excluido, quedando fuera las actividades agrícolas, ganaderas, forestales, mineras y profesionales. Al ser la actividad ganadera ajena al ámbito mercantil, la entidad no es contribuyente del Impuesto sobre Sociedades y sus rentas se atribuyen a los socios.
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