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A Transformation Agricultural Society (SAT) has requested clarification on its tax status if it sells its rural estate and continues to lease urban properties following its disqualification. The Directorate General for Taxes (DGT) has ruled that, by engaging in a commercial economic activity, the entity will be liable for Corporate Income Tax.
Cuestión planteada En caso de que la Asamblea General de la SAT apruebe la venta de la finca rústica que integra su activo, y tras producirse la misma, se solicite la descalificación del registro correspondiente por haber perdido la finalidad agraria de la entidad, que implicaría a efectos del Impuesto sobre Sociedades, el hecho de que tras la venta de la finca rústica que forma la mayor parte de su activo, la entidad continuase con la actividad de arrendamiento de los inmuebles urbanos que continúan en su activo en una de las siguientes formas:
Si la entidad desarrolla una actividad de arrendamiento de inmuebles, su objeto pasa a ser mercantil. Por tanto, tendrá la consideración de contribuyente del Impuesto sobre Sociedades según el artículo 7.1.a) de la LIS. En caso de transformación en sociedad mercantil, no se genera renta ni se modifica el régimen fiscal si se mantiene la personalidad jurídica y el tipo de gravamen.
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