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A query was raised regarding whether a civil company engaged in livestock farming and cheese production should be subject to Corporate Tax. The DGT ruled that, as it possesses a commercial purpose and legal personality for tax purposes, it must be taxed under this regime.
Cuestión planteada Si la entidad consultante debe tributar por el Impuesto sobre Sociedades, llevar su contabilidad conforme al Plan General de Contabilidad y presentar cuentas anuales ante el Registro Mercantil.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica se adquiere si los pactos no son secretos y se han manifestado ante la Administración tributaria 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, como el industrial o comercial. Si la actividad combina sectores no mercantiles (agrícola o ganadero) con otros mercantiles, la entidad tributará por el Impuesto sobre Sociedades.
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