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A query was raised regarding whether a civil society dedicated to mussel production should be taxed under Corporate Tax or through income attribution. The DGT ruled that, as fishing activities fall outside the commercial sphere, the entity is not a taxpayer for Corporate Tax purposes.
Cuestión planteada Si a partir del 1 de enero de 2016, la entidad consultante podrá seguir en el régimen de atribución de rentas o pasa a ser contribuyente del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica (manifestada ante la Administración) y objeto mercantil. Se entiende por objeto mercantil la realización de actividades de producción, intercambio o servicios en un sector no excluido. Las actividades agrícolas, ganaderas, forestales, mineras y de carácter profesional, así como las pesqueras, quedan excluidas del ámbito mercantil. Por tanto, las sociedades civiles con estas actividades no tributan por el Impuesto sobre Sociedades, sino mediante la atribución de rentas a sus socios.
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