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A civil company selling sporting goods enquired whether it was required to file its 2020 Corporate Tax return after ceasing activity in 2019. The DGT ruled that, because it has a commercial purpose and fiscal legal personality, it remains obliged to file returns until the entity is formally dissolved.
Cuestión planteada Si la entidad consultante está obligada a presentar la declaración del Impuesto sobre Sociedades del año 2020 considerando que está inactiva desde diciembre de 2019.
Las sociedades civiles con objeto mercantil y personalidad jurídica fiscal son contribuyentes del Impuesto sobre Sociedades. Para tener personalidad jurídica fiscal, deben haberse manifestado ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. La obligación de presentar la declaración persiste mientras la entidad no se extinga, independientemente de que haya cesado su actividad comercial.
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