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A query was raised regarding whether a civil company should be subject to Corporate Tax since 2016. The DGT ruled that if the entity has a commercial purpose and has presented itself to the Administration as having legal personality, it is a taxpayer for said tax.
Cuestión planteada Si la sociedad civil es contribuyente del Impuesto sobre Sociedades a partir del ejercicio iniciado el 1 de enero de 2016.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener objeto mercantil, entendido como la realización de actividades de producción, intercambio o prestación de servicios para el mercado. Asimismo, debe tener personalidad jurídica a efectos fiscales, lo cual ocurre si sus pactos no son secretos y se han manifestado ante la Administración tributaria mediante escritura pública o documento privado para la asignación del NIF. Quedan excluidas las actividades agrícolas, ganaderas, forestales, mineras y profesionales.
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