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A query was raised regarding whether a civil company dedicated to property leasing should be subject to Corporate Tax. The DGT ruled that, as it has a commercial purpose and has presented itself as an entity to the Administration, it must be taxed as such.
Cuestión planteada Si la entidad consultante es 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 reconoce si los pactos no son secretos y la entidad se ha manifestado ante la Administración tributaria mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil consiste en realizar una actividad económica de producción, intercambio o prestación de servicios para el mercado, excluyendo actividades agrícolas, ganaderas, forestales, mineras y profesionales.
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