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A community of property has enquired whether a census variation is sufficient to constitute a civil society and be taxed under Corporation Tax. The DGT responds that it must meet the requirements of legal personality and commercial purpose, in addition to completing the necessary registration and deregistration procedures.
Cuestión planteada Se plantea si con una variación censal ya se constituiría en sociedad civil y tributaria por el Impuesto sobre Sociedades.
Las sociedades civiles con objeto mercantil son contribuyentes del Impuesto sobre Sociedades. Para tener personalidad jurídica a efectos fiscales, deben constituirse mediante escritura pública o documento privado aportado a la Administración para la asignación del NIF. Asimismo, el objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido (como el agrícola o profesional).
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