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A query was raised regarding whether a civil company established via a private document should be subject to Corporate Tax or income attribution. The DGT ruled that if the company has a commercial purpose and has declared itself to the Tax Administration, it must be subject to Corporate Tax.
Cuestión planteada Si la entidad consultante debe tributar a partir de 1 de enero de 2016 por Impuesto sobre Sociedades o por el contrario seguir tributando en régimen de atribución de rentas.
Las sociedades civiles con objeto mercantil son contribuyentes del Impuesto sobre Sociedades. Para tener personalidad jurídica a efectos fiscales, deben constituirse en escritura pública o en documento privado aportado ante la Administración para la asignación del NIF. El objeto mercantil implica realizar actividades de producción, intercambio o prestación de servicios, excluyendo actividades agrícolas, ganaderas, forestales, mineras y profesionales.
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