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A civil company specialising in metal carpentry has requested clarification on whether it must pay Corporate Tax and maintain accounting records. The DGT has ruled that, because it has a commercial purpose and fiscal legal personality, 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. Para tener personalidad jurídica a efectos fiscales, deben constituirse en escritura pública o mediante documento privado aportado a la Administración para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en sectores no excluidos (como agricultura o minería). Como contribuyentes, deben llevar contabilidad según el Código de Comercio o normas aplicables.
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