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A query was raised regarding whether a partnership (comunidad de bienes) engaged in pig farming is liable for Corporation Tax. The DGT ruled that, as it is engaged in livestock farming, it lacks a commercial purpose and continues to 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, una sociedad civil debe tener personalidad jurídica y objeto mercantil. Se considera que tiene personalidad jurídica si sus pactos no son secretos y se manifiesta ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. El objeto mercantil requiere realizar actividades de producción, intercambio o servicios en un sector no excluido; quedan excluidas las actividades agrícolas, ganaderas, forestales, mineras y profesionales. Por tanto, las comunidades de bienes con actividad ganadera tributan por atribución de rentas.
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