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A query was raised regarding whether a civil society engaged in agricultural activities is subject to Corporate Tax and if its status would change upon ceasing such activities. The DGT ruled that, as agricultural activity falls outside the commercial sphere, the entity is not a taxpayer for Corporate Tax and instead taxes via income attribution.
Cuestión planteada Si la entidad consultante será contribuyente del Impuesto sobre Sociedades a partir de 1 de enero de 2016, por tener objeto mercantil. En caso afirmativo, si iniciado el 2016 la entidad cesa las actividades que tengan esta condición, pasando a realizar únicamente actividades que no tengan objeto mercantil, si tendrá la consideración de contribuyente del Impuesto sobre Sociedades en el período impositivo 2016 y siguientes.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener objeto mercantil, entendido como la realización de actividades de producción, intercambio o prestación de servicios para el mercado en un sector no excluido. Las actividades agrícolas, ganaderas, forestales, mineras y profesionales quedan excluidas del ámbito mercantil. Por tanto, las sociedades civiles que realicen únicamente actividades agrícolas no son contribuyentes del Impuesto sobre Sociedades.
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