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A query was raised regarding whether a civil society dedicated to agriculture and livestock, but which also provides rural tourism, must pay Corporate Tax. The DGT ruled that by combining non-mercantile activities with a mercantile activity such as rural tourism, the society acquires a mercantile purpose and must be taxed as a corporate taxpayer.
Cuestión planteada Si el hecho de ejercer la actividad accesoria de turismo rural deja sin efecto el carácter no mercantil de la sociedad y, por tanto, la convierte en contribuyente del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica (manifestándose ante la Administración mediante escritura pública o documento privado con NIF) y objeto mercantil. Se entiende por objeto mercantil la realización de actividades de producción, intercambio o servicios en sectores no excluidos. Las actividades agrícolas, ganaderas, forestales, mineras o profesionales están excluidas del ámbito mercantil. Si la sociedad combina actividades excluidas con una mercantil, como el turismo rural, tributará por el Impuesto sobre Sociedades.
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