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A query was raised regarding whether a civil company dedicated to toy sales must pay Corporate Tax and what its accounting obligations are. The DGT ruled that, as it has a commercial purpose and has presented itself as an entity to the Administration, it is a taxpayer for this tax.
Cuestión planteada Si la entidad consultante debe tributar por el Impuesto sobre Sociedades. En caso afirmativo, si debe llevar su contabilidad conforme al Plan General de Contabilidad y si está obligada a presentar cuentas anuales ante el Registro Mercantil.
Las sociedades civiles con objeto mercantil son contribuyentes del Impuesto sobre Sociedades si tienen personalidad jurídica a efectos fiscales. Para ello, deben haber manifestado su voluntad de actuar como entidad ante la Administración mediante escritura pública o documento privado aportado para la obtención del NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios no excluidas (como las agrícolas o profesionales). Como contribuyentes, deben llevar contabilidad según el Código de Comercio o normas aplicables.
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