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A query was raised regarding whether a civil company formed by doctors and a pharmaceutical company, established via a private document, is liable for Corporate Tax. The DGT ruled that it shall be a taxpayer if it has a commercial purpose and presents itself to the Administration to obtain its Tax Identification Number (NIF).
Cuestión planteada Si la sociedad civil que se pretende constituir 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 objeto mercantil y personalidad jurídica a efectos fiscales. La personalidad jurídica se adquiere si los pactos no son secretos y la entidad se manifiesta ante la Administración tributaria mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios para el mercado, excluyendo actividades agrícolas, ganaderas, forestales, mineras y profesionales.
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