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A query was raised regarding whether a civil company dedicated to loss adjusting should be taxed under Corporate Tax or under Personal Income Tax via income attribution. The DGT ruled that, as it has a commercial purpose and fiscal legal personality, it must be subject to Corporate Tax.
Cuestión planteada Si dicha sociedad es contribuyente del Impuesto sobre Sociedades o debe seguir tributando como entidad en régimen de atribución de rentas en el Impuesto sobre la Renta de las Personas Físicas.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere si se constituye en escritura pública o en documento privado aportado a la Administración para obtener el NIF. El objeto mercantil consiste en realizar una actividad económica de producción, intercambio o prestación de servicios en un sector no excluido, como las actividades agrícolas, ganaderas, forestales, mineras o profesionales.
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