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A query was raised regarding whether an inactive civil company must file a Corporate Tax return following the 2016 regulatory changes. The DGT ruled that if the entity possesses legal personality and a commercial purpose, it is a taxpayer and must file returns until it is formally dissolved.
Cuestión planteada Dado que a partir del 1 de enero de 2016 las sociedades civiles con objeto mercantil son contribuyentes del Impuesto sobre Sociedades, se plantea si la sociedad consultante, actualmente inactiva, debe presentar la declaración del Impuesto sobre Sociedades en caso de no llevar a cabo la disolución de la entidad.
Las sociedades civiles con objeto mercantil son contribuyentes del Impuesto sobre Sociedades si tienen personalidad jurídica a efectos fiscales. Para ello, deben haberse constituido en escritura pública o mediante documento privado aportado a la Administración para obtener el NIF. Si la entidad tiene objeto mercantil y no se ha extinguido, está obligada a presentar la declaración por cada período impositivo, independientemente de que no realice actividad económica.
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