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The consultant asks whether a civil society of practice is subject to Corporate Income Tax. The DGT responds that such a society, having a commercial purpose and legal personality before the Administration, must pay Corporate Income Tax.
Cuestión planteada Si la entidad consultante será contribuyente del Impuesto sobre Sociedades a partir de 1 de enero de 2016.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica fiscal, manifestándose ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. Asimismo, debe tener objeto mercantil, entendido como la realización de una actividad económica de producción, intercambio o prestación de servicios no excluida (como las agrícolas o profesionales). En este caso, la entidad cumple ambos requisitos.
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