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A query was raised regarding whether a civil society dedicated to agricultural exploitation must be taxed as a Corporate Taxpayer due to having a commercial purpose. The DGT ruled that, as agricultural activity falls outside the commercial sphere, the entity is not a taxpayer for this tax.
Cuestión planteada Si la actividad agrícola tiene la consideración de objeto mercantil y por tanto la entidad consultante debe tributar como contribuyente del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. Se entiende por objeto mercantil la realización de actividades de producción, intercambio o servicios en un sector no excluido del ámbito mercantil. Las actividades agrícolas, ganaderas, forestales, mineras y profesionales quedan excluidas de este ámbito. Por tanto, las sociedades civiles agrícolas tributan por el régimen de atribución de rentas en el IRPF.
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