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A commercial intermediation society asks whether it must pay Corporate Tax. The DGT responds that, having a commercial purpose and being recognised as an entity before the Administration with a VAT number, it is subject to this tax.
Cuestión planteada Si la entidad consultante tendrá la consideración de 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 y objeto mercantil. La personalidad jurídica se adquiere si los pactos no son secretos y la entidad se manifiesta ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil requiere realizar una actividad económica de producción, intercambio o prestación de servicios no excluida del ámbito mercantil (como las actividades agrícolas, ganaderas, forestales, mineras o profesionales).
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