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A query was raised regarding whether the production and marketing of mussel farming (mejillón en batea) constitutes a commercial activity subject to Corporate Tax or Personal Income Tax (IRPF). The Directorate-General for Tax (DGT) ruled that fishing activities fall outside the commercial sphere and, therefore, the entity must be taxed under the income attribution regime.
Cuestión planteada Si la actividad de producción y comercialización de mejillón en batea tiene consideración de actividad mercantil a efectos de la tributación por el Impuesto sobre Sociedades o por el Impuesto sobre la Renta de las Personas Físicas en régimen de atribución de rentas.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener objeto mercantil, entendido como la realización de una actividad económica de producción, intercambio o prestación de servicios en un sector no excluido del ámbito mercantil. Las actividades agrícolas, ganaderas, forestales, mineras, profesionales y pesqueras quedan excluidas por ser ajenas al ámbito mercantil. La actividad pesquera se encuentra regulada al margen del mismo.
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