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V2562-16 10 June 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil

Civil companies with commercial purposes and fiscal legal personality are subject to Corporate Tax

A query was raised regarding whether a civil company providing engineering and valuation services is liable for Corporate Tax. The DGT ruled that, as the entity has a commercial purpose and has identified itself as such to the Administration, it must be taxed under this regime.

The question raised

Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades

The DGT's ruling

Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener objeto mercantil y personalidad jurídica a efectos fiscales. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido (como las agrícolas o profesionales). La personalidad jurídica se adquiere si los pactos no son secretos y la entidad se manifiesta ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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