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A query was raised regarding whether a partnership (comunidad de bienes) dedicated to agricultural activities should be taxed under Corporate Tax or the income attribution regime. The Directorate General for Taxes (DGT) ruled that, as it lacks a commercial purpose, it must continue to be taxed under Personal Income Tax (IRPF).
Question posed: Whether the aforementioned property community will be subject to Corporate Income Tax as of January 1, 2016, or must remain under the income attribution regime of Personal Income Tax (IRPF).
To be a taxpayer for Corporate Income Tax, a civil society must possess legal personality and a commercial purpose. Fiscal legal personality is acquired through a public deed or a private document submitted to the Administration to obtain a Tax Identification Number (NIF). A commercial purpose requires performing production, exchange, or service activities within a commercial sector, excluding agricultural, livestock, forestry, mining, and professional activities. Therefore, property communities with agricultural activity are taxed under the income attribution regime in Personal Income Tax (IRPF).
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