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A query was raised regarding whether civil societies or property communities engaged in integrated livestock farming become subject to Corporate Tax. The Directorate-General for Taxes (DGT) ruled that, as livestock farming is an activity outside the commercial sphere, these entities do not meet the requirements to be taxed under Corporate Tax.
Cuestión planteada Si las sociedades civiles o comunidades de bienes, cuyos miembros llevan a cabo la actividad de ganadería integrada, pasarán a ser contribuyentes del Impuesto sobre Sociedades a partir de 1 de enero de 2016, o continuarán tributando en régimen de atribución de rentas.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal requiere que los pactos no sean secretos y se manifiesten ante la Administración 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. Dado que las actividades ganaderas están excluidas del ámbito mercantil, estas sociedades civiles seguirán tributando mediante el régimen de atribución de rentas.
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