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A query was raised regarding whether a civil society engaged in agricultural activities is subject to Corporate Tax or Personal Income Tax (IRPF), and whether it is required to file Form 184. The DGT ruled that, as agricultural activity is not considered commercial, it is taxed through income attribution under IRPF and is obliged to submit the informative return.
Cuestión planteada Si la sociedad civil tributaría en el Impuesto sobre la Renta de las Personas Físicas como entidad en régimen de atribución de rentas y si estaría obligado a presentar el modelo 184.
La sociedad civil no es contribuyente del Impuesto sobre Sociedades porque la actividad agrícola está excluida del ámbito mercantil. La entidad se configura como una agrupación de personas que tributan por el régimen de atribución de rentas del IRPF. Al desarrollar una actividad económica, la entidad tiene la obligación de presentar anualmente la declaración informativa modelo 184.
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