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A query was raised regarding whether a civil society dedicated to the management and trade of forest resources should be subject to Corporate Tax. The DGT ruled that it must, as it possesses a commercial purpose and legal personality for tax purposes.
Question posed: Whether this civil society is a taxpayer for Corporate Income Tax.
To be a taxpayer for Corporate Income Tax, a civil society must have legal personality and a commercial purpose. Fiscal legal personality is acquired if the entity presents itself to the Administration through a public deed or a private document provided to obtain the NIF. The commercial purpose consists of performing production, exchange, or service activities for the market, excluding agricultural, livestock, forestry, mining, and professional activities. In this case, the activity of managing the sale of wood lots is not excluded from the commercial scope.
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