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The applicant inquired whether a partnership (comunidad de bienes) providing agricultural and livestock services is liable for Corporate Tax. The Directorate General for Taxes (DGT) ruled that, as they are engaged in agricultural and livestock activities, they are excluded from the commercial sphere 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. La personalidad jurídica fiscal se adquiere mediante escritura pública o documento privado aportado a la Administración para obtener el NIF. El objeto mercantil requiere realizar actividades de producción, intercambio o servicios en un sector no excluido. Las actividades agrícolas, ganaderas, forestales, mineras y profesionales se consideran ajenas al ámbito mercantil, por lo que estas entidades tributan por atribución de rentas.
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