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A livestock joint ownership sought clarification on whether it should be subject to Corporate Tax and if payroll costs are deductible. The DGT ruled that, as it is engaged in livestock farming, it lacks a commercial purpose and must continue to be taxed under the income attribution regime.
Cuestión planteada Si la entidad consultante debe tributar por el Impuesto sobre Sociedades a partir de 1 de enero de 2016. Si así fuese, si la nómina que perciban los comuneros por los trabajos prestados tendría la consideración de gasto deducible en el Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica requiere que los pactos no sean secretos y se manifiesten ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido; quedan excluidas las actividades agrícolas, ganaderas, forestales y mineras. Por tanto, las comunidades de bienes con actividad ganadera tributan por atribución de rentas.
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