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A query was raised regarding whether civil societies with a commercial purpose must be registered in the Mercantile Registry to be subject to Corporate Tax. The DGT ruled that fishing activities are considered outside the commercial sphere; therefore, the entity must continue to be taxed through the attribution of income.
Cuestión planteada Si por sociedad civil con objeto mercantil hay que entender aquellas que se encuentran inscritas en el Registro Mercantil o bien todas las que operan en el tráfico mercantil atendiendo a su actividad.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica fiscal (manifestarse ante la Administración mediante escritura pública o documento privado aportado para el NIF) y objeto mercantil. Se entiende por objeto mercantil la realización de actividades de producción, intercambio o servicios en un sector no excluido. La actividad pesquera se considera ajena al ámbito mercantil, por lo que estas entidades no son contribuyentes del Impuesto sobre Sociedades.
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