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A query was raised regarding whether a professional civil society providing tax and accounting consultancy is liable for Corporation Tax. The DGT ruled that, as it engages in a professional activity, it lacks a commercial purpose and will instead be taxed under the income attribution regime.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere si la sociedad se manifiesta ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil requiere realizar una actividad económica de producción, intercambio o prestación de servicios en un sector no excluido. Las actividades de carácter profesional quedan excluidas del ámbito mercantil y, por tanto, tributan por atribución de rentas.
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