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A query was raised regarding whether a civil society engaged in fishing should be subject to Corporate Tax since 2016. The DGT ruled that, as fishing activities fall outside the commercial sphere, the society must continue to be taxed under the income attribution regime for 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, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere si los pactos no son secretos y se han aportado ante la Administración 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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