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A query was raised regarding whether a civil society dedicated to the breeding and fattening of livestock should be taxed under Corporate Tax or through the attribution of income. The DGT ruled that, as it is a livestock activity, it lacks a commercial nature and continues to be taxed under the income attribution regime.
Cuestión planteada Si esta sociedad civil podrá seguir aplicando el régimen de atribución de rentas previsto en la Ley del Impuesto sobre la Renta de las Personas Físicas o pasará a ser contribuyente del Impuesto sobre Sociedades con efectos desde el 1 de enero de 2016.
Para ser contribuyente del Impuesto sobre Sociedades, la 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, quedando fuera las actividades agrícolas, ganaderas, forestales, mineras y profesionales.
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