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A query was raised regarding whether a civil society dedicated exclusively to the breeding and fattening of poultry should be taxed under Corporate Tax or through income attribution. The DGT ruled that, as it constitutes an agricultural and livestock activity, it lacks a commercial purpose and must be taxed via income attribution.
Cuestión planteada Si tras la reducción del objeto social, la entidad debe tributar por el Impuesto sobre Sociedades o al tener el objeto social exclusivamente de ámbito agrícola y ganadero debe tributar por atribución de rentas.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica y objeto mercantil. Se considera que tiene personalidad jurídica si se manifiesta ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil requiere realizar una actividad de producción, intercambio o servicios en un sector no excluido; las actividades agrícolas, ganaderas, forestales, mineras y profesionales quedan excluidas por ser ajenas al ámbito mercantil.
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