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A query was raised regarding whether a joint ownership (comunidad de bienes) dedicated to agriculture should be taxed under Corporate Tax or the income attribution regime of Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as it carries out an agricultural activity without a commercial purpose, it must continue to be taxed under Personal Income Tax.
Cuestión planteada Si la citada comunidad de bienes quedará sujeta al Impuesto sobre Sociedades a partir de 1 de enero de 2016 o deberá permanecer en régimen de atribución de rentas del IRPF.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. Se entiende por objeto mercantil la realización de actividades de producción, intercambio o servicios en un sector no excluido del ámbito mercantil. Las actividades agrícolas, ganaderas, forestales y mineras se consideran ajenas al ámbito mercantil. Por tanto, las comunidades de bienes dedicadas a la agricultura tributan mediante la atribución de rentas a sus miembros en el IRPF.
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