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A query was raised regarding whether a joint ownership (comunidad de bienes) dedicated to agriculture should have been subject to Corporate Tax since 2016. The DGT ruled that, as it performs agricultural activities, it lacks a commercial purpose and continues to be taxed under the income attribution regime.
Cuestión planteada Si la comunidad de bienes descrita en los hechos de la consulta debe tributar por el Impuesto sobre Sociedades a partir de 2016. En caso afirmativo, régimen tributario de los comuneros.
Las sociedades civiles con objeto mercantil son contribuyentes del Impuesto sobre Sociedades, pero quedan excluidas las que realizan actividades agrícolas, ganaderas, forestales, mineras o profesionales por ser ajenas al ámbito mercantil. Para que una sociedad civil tenga personalidad jurídica a efectos fiscales, debe haberse manifestado ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. En consecuencia, las comunidades de bienes dedicadas a la agricultura mantienen el régimen de atribución de rentas.
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