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A civil society consulted whether holding investments in financial instruments granted it a commercial purpose, making it liable for Corporate Income Tax. The DGT ruled that such activity does not constitute a commercial purpose and, therefore, is not subject to this tax.
Cuestión planteada Si la entidad consultante será sujeto pasivo del Impuesto sobre Sociedades, por considerar que la mera titularidad de inversiones en instrumentos financieros constituye un objeto mercantil.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. El objeto mercantil requiere realizar una actividad económica de producción, intercambio o prestación de servicios en un sector no excluido. La mera titularidad de inversiones en instrumentos financieros no se considera actividad mercantil. Por tanto, las sociedades civiles que solo gestionan inversiones no son contribuyentes del Impuesto sobre Sociedades.
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