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A query was raised regarding whether an entity formed by three individuals should be subject to Corporate Tax or the income attribution regime. The DGT clarifies that civil companies with commercial purposes and fiscal legal personality are taxpayers for this tax.
Cuestión planteada Si tiene que comunicar la obligación de presentar declaración por el Impuesto sobre Sociedades, y en su caso, con qué fecha y efectos, o, por el contrario, si está clasificada como entidad en régimen de atribución de rentas.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere si los pactos no son secretos y se formalizan en escritura pública o documento privado aportado a la Administración para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido (como agricultura, ganadería o actividades profesionales).
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