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A query was raised regarding whether a partnership (comunidad de bienes) engaged in livestock farming is liable for Corporation Tax. The Directorate General for Taxes (DGT) ruled that, as it is engaged in livestock farming, it lacks a commercial purpose and continues to be taxed through the attribution of income.
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 tanto, las comunidades de bienes con actividades ganaderas tributan mediante la atribución de rentas a sus miembros.
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