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An entity without legal personality engaged in hardware manufacturing sought clarification on whether it was required to file a Corporation Tax return. The Directorate General for Taxes (DGT) ruled that, as it holds a NIF with the letter 'E' and is not a civil society, it is not a taxpayer for this tax.
Cuestión planteada La entidad desea saber si está sujeta a la obligación de presentar el Impuesto de Sociedades y cuál es la imputación correcta.
Las entidades sin personalidad jurídica que no tienen la consideración de sociedad civil no son contribuyentes del Impuesto sobre Sociedades. Estas entidades tributan mediante el régimen de atribución de rentas conforme a la LIRPF. Solo las sociedades civiles con objeto mercantil y personalidad jurídica propia son contribuyentes del impuesto además de las personas jurídicas.
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