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A query was raised regarding whether a partnership (comunidad de bienes) operating a plant nursery is liable for Corporation Tax. The DGT ruled that, as it is engaged in an agricultural activity, it lacks a commercial purpose and must be taxed under the income attribution regime.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para que una sociedad civil sea contribuyente del Impuesto sobre Sociedades debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica se adquiere si los pactos no son secretos y se manifiestan ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. El objeto mercantil requiere realizar actividades de producción, intercambio o servicios en un sector no excluido del ámbito mercantil, quedando excluidas las actividades agrícolas, ganaderas, forestales, mineras y profesionales.
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