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A query was raised regarding whether a civil society engaged in agricultural and livestock exploitation is subject to Corporate Tax. The DGT ruled that, because it carries out agricultural and livestock activities, it lacks a commercial purpose and must be taxed under the income attribution regime.
Cuestión planteada Si esta sociedad es 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 actividades de producción, intercambio o servicios en un sector no excluido del ámbito mercantil. Las actividades agrícolas, ganaderas, forestales, mineras y profesionales se consideran ajenas al ámbito mercantil. Por tanto, las sociedades civiles dedicadas a estas actividades no tributan por el Impuesto sobre Sociedades, sino que sus rentas se atribuyen a los socios.
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