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V2786-16 21 June 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Civil societies engaged in agricultural activities are not subject to Corporate Tax

A query was raised regarding whether a community of property engaged in the street vending of fruit and vegetables is liable for Corporate Tax. The DGT ruled that, as it is engaged in an agricultural activity, it lacks a commercial purpose and continues to be taxed through the attribution of income.

The question raised

Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades.

The DGT's ruling

Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere mediante escritura pública o documento privado aportado a la Administración para obtener el NIF. El objeto mercantil requiere realizar actividades de producción, intercambio o servicios en un sector no excluido, quedando fuera las actividades agrícolas, ganaderas, forestales, mineras y profesionales.

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