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A query was raised regarding whether a civil society dedicated to the breeding and fattening of livestock should be subject to Corporate Tax or remain under the income attribution regime. The DGT ruled that, as it is a livestock activity, it lacks a commercial purpose and must continue to be taxed through the attribution of income to its partners.
Cuestión planteada Si esta sociedad civil podrá seguir aplicando el régimen de atribución de rentas previsto en la Ley del Impuesto sobre la Renta de las Personas Físicas o adquirirá con efectos desde el 1 de enero de 2016 la condición de contribuyente del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere si la sociedad se manifiesta ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido del ámbito mercantil. Las actividades agrícolas, ganaderas, forestales, mineras y profesionales se consideran ajenas al ámbito mercantil.
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