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A civil society dedicated to agriculture has requested clarification on whether it must pay Corporate Tax if it has a commercial purpose. The DGT has ruled that agricultural activities are excluded from the commercial sphere and, therefore, the entity is not a taxpayer for this tax.
Cuestión planteada 1. Si la actividad agrícola tiene la consideración de objeto mercantil y por tanto la entidad consultante debe tributar como 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. Las actividades agrícolas, ganaderas, forestales, mineras y profesionales quedan excluidas de dicho ámbito. Por tanto, una sociedad civil agrícola no es contribuyente del Impuesto sobre Sociedades y tributa por atribución de rentas.
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