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A joint ownership dedicated to agricultural activities has requested clarification on whether it must pay Corporation Tax. The DGT has ruled that, because it is engaged in agricultural activity, it lacks a commercial purpose and will continue 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 entiende por objeto mercantil la realización de una actividad económica de producción, intercambio o prestación de servicios en un sector no excluido del ámbito mercantil. Quedan excluidas las actividades agrícolas, ganaderas, forestales, mineras y profesionales por ser ajenas al ámbito mercantil. Por tanto, las comunidades de bienes con actividad agrícola tributan por el régimen de atribución de rentas.
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