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A query was raised regarding whether a civil company owning land and water supply facilities is liable for Corporate Tax. The DGT ruled that, as it possesses fiscal legal personality and carries out a non-excluded commercial activity, 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 a efectos fiscales, 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 actividades agrícolas, ganaderas, forestales, mineras o profesionales).
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