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A query was raised regarding whether a partnership (comunidad de bienes) providing agricultural services is liable for Corporation Tax. The DGT ruled that, as it is engaged in an agricultural activity, it lacks a commercial purpose and will continue to be taxed under the income attribution regime.
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 considera que tiene personalidad jurídica si sus pactos no son secretos y se manifiesta ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil requiere realizar actividades de producción, intercambio o servicios en un sector no excluido; por tanto, las actividades agrícolas, ganaderas, forestales, mineras y profesionales quedan excluidas.
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