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A civil restoration society asks whether it should be taxed under Corporate Tax or the IRPF income attribution regime. The DGT responds that, due to its commercial purpose and legal personality, it must be subject to Corporate Tax.
Cuestión planteada Si a partir del 1 de enero de 2016 esta actividad tiene la consideración de mercantil, con la obligación de tributar por el Impuesto sobre Sociedades o puede seguir tributando según el régimen de atribución de rentas establecido en la sección 2ª del título X de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas y de modificación parcial de las leyes de los Impuestos sobre Sociedades, sobre la Renta de no Residentes y sobre el Patrimonio.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica se reconoce si los pactos no son secretos y la entidad se manifiesta ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. El objeto mercantil consiste en realizar actividades de producción, intercambio o prestación de servicios para el mercado, excluyendo las actividades agrícolas, ganaderas, forestales, mineras y profesionales.
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