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A civil society dedicated to the breeding and sale of cattle has enquired whether it must pay Corporate Tax. The DGT has ruled that, as it is a livestock farming activity, it lacks a commercial purpose and must continue to be taxed through the attribution of income under Personal Income Tax.
Cuestión planteada Si la entidad consultante será contribuyente del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. El objeto mercantil requiere realizar actividades de producción, intercambio o servicios en un sector no excluido del ámbito mercantil. Las actividades ganaderas están excluidas de dicho ámbito mercantil. Por tanto, las sociedades civiles con actividad ganadera no son contribuyentes del Impuesto sobre Sociedades y tributan mediante la atribución de rentas en el IRPF.
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