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A query was raised regarding whether a joint venture engaged in agriculture and livestock is liable for Corporation Tax. The DGT ruled that these activities fall outside the commercial sphere; therefore, the entity continues to be taxed under the income attribution regime.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. Se entiende por objeto mercantil la realización de actividades de producción, intercambio o servicios en un sector no excluido del ámbito mercantil. Quedan excluidas las actividades agrícolas, ganaderas, forestales, mineras y profesionales por ser ajenas al ámbito mercantil. En consecuencia, las comunidades de bienes con estas actividades tributan mediante la atribución de rentas a sus miembros.
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