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A query was raised regarding whether a civil society engaged in livestock activities must be taxed as a Corporate Taxpayer due to its commercial purpose. The DGT ruled that, as it is a livestock activity, it is excluded from the commercial scope and must continue to be taxed through the attribution of income.
Cuestión planteada Si la actividad desarrollada por la entidad consultante tiene la consideración de objeto mercantil y por tanto debe tributar como contribuyente del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica frente a la Administración y un objeto mercantil. Se entiende por objeto mercantil la realización de actividades de producción, intercambio o prestación de servicios en un sector no excluido. Las actividades agrícolas, ganaderas, forestales, mineras y profesionales se consideran ajenas al ámbito mercantil. Por tanto, las sociedades civiles que realicen actividades ganaderas tributan mediante la atribución de rentas en el IRPF.
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