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A query was raised regarding whether a civil company providing psycho-educational services is subject to Corporate Tax. The DGT ruled that, as the entity has a commercial purpose and has identified itself to the Administration via a document to obtain a Tax Identification Number (CIF), it must be taxed under this regime.
Cuestión planteada 1) Si la entidad consultante es contribuyente del IS.
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 la asignación del NIF. El objeto mercantil implica realizar una actividad económica de producción, intercambio o servicios en un sector no excluido (como las actividades profesionales, agrícolas o mineras).
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