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A query was raised regarding whether a civil society engaged in fishing and shellfish gathering should be subject to Corporate Tax since 2016. The DGT ruled that, as fishing activities fall outside the commercial sphere, the society remains subject to the income tax attribution regime under Personal Income Tax (IRPF).
Cuestión planteada Si la sociedad civil debe tributar por el Impuesto sobre Sociedades a partir del 1 de enero de 2016.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere si la sociedad se manifiesta ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. El objeto mercantil requiere realizar actividades de producción, intercambio o servicios en un sector no excluido. La actividad pesquera se considera ajena al ámbito mercantil, por lo que estas sociedades tributan por el régimen de atribución de rentas.
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