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A query was raised regarding whether managing expenses and processing tax receipts and payments constitutes a commercial purpose for a civil society. The DGT ruled that, as this is not an excluded activity, the civil society is a taxpayer for Corporate Tax purposes.
Cuestión planteada Si se puede decir que es función mercantil confeccionar recibos y pagar gastos.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica a efectos fiscales y un objeto mercantil. Se entiende por objeto mercantil la realización de una actividad económica de producción, intercambio o prestación de servicios para el mercado en un sector no excluido. La gestión de gastos comunes, la generación de recibos y la confección de autoliquidaciones de IVA no son actividades excluidas del ámbito mercantil.
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