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A query was raised regarding whether a civil society dedicated to fishing should be subject to Corporate Tax. The Directorate General for Taxes (DGT) ruled that, as fishing activities fall outside the commercial sphere, the entity continues to be taxed under the income attribution regime for Personal Income Tax purposes.
Cuestión planteada Si debido a la nueva normativa la sociedad civil particular consultante debe tributar por el Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere si los pactos no son secretos y se manifiestan ante la Administración mediante escritura pública o documento privado con NIF. El objeto mercantil requiere realizar actividades de producción, intercambio o servicios en un sector no excluido. La actividad pesquera se considera ajena al ámbito mercantil, por lo que estas sociedades tributan por el régimen de atribución de rentas.
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