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A query was raised regarding whether a civil company owning land and water supply facilities is subject to Corporate Tax. The DGT ruled that, as it possesses a commercial purpose and fiscal legal personality, it must be taxed under this regime.
Cuestión planteada Si la entidad consultante es contribuyente del Impuesto sobre Sociedades.
Las sociedades civiles con objeto mercantil y personalidad jurídica fiscal son contribuyentes del Impuesto sobre Sociedades según el artículo 7.1.a) de la LIS. Para tener personalidad jurídica fiscal, deben constituirse en escritura pública o documento privado aportado a la Administración para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o prestación de servicios en un sector no excluido (como las agrícolas o profesionales).
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