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A query was raised regarding whether an entity formed by two natural persons should be subject to Corporate Tax or if it falls under the income attribution regime. The DGT clarifies that civil companies with commercial purposes and tax 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 objeto mercantil y personalidad jurídica. 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 el agrícola, ganadero, forestal, minero o profesional).
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