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A query was raised regarding whether a jointly owned agricultural entity should be taxed under Corporate Tax or Personal Income Tax (IRPF) from 2016 onwards. The Directorate-General for Tax (DGT) ruled that, due to its lack of legal personality, it continues to be taxed under the income attribution regime for Personal Income Tax.
Cuestión planteada Si en el año 2016 seguirá tributando por el Impuesto sobre la Renta de las Personas Físicas o estará sujeta al Impuesto sobre Sociedades.
Las sociedades civiles con objeto mercantil son contribuyentes del Impuesto sobre Sociedades, pero las actividades agrícolas, ganaderas, forestales y mineras se consideran ajenas al ámbito mercantil. Para tener personalidad jurídica a efectos fiscales, la sociedad civil debe manifestarse ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. Al ser la entidad consultante una titularidad compartida sin personalidad jurídica, continúa tributando por el régimen de atribución de rentas en el IRPF.
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