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The applicant asks whether a community of property engaged in the animal trade is liable for Corporate Tax. The DGT rules that, as it is a community of property rather than a civil company with a commercial purpose and fiscal legal personality, it will be taxed under the income attribution regime.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener objeto mercantil y personalidad jurídica fiscal. La personalidad jurídica fiscal se adquiere si los pactos no son secretos y se formalizan en escritura pública o en documento privado aportado a la Administración para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido (como el agrícola, ganadero o profesional).
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