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A query was raised regarding whether a civil company dedicated to property leasing should be subject to Corporate Tax. The DGT ruled that, as it has a commercial purpose and has registered with the Administration to obtain a Tax Identification Number (NIF), it is a taxpayer for said tax.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener objeto mercantil y personalidad jurídica a efectos fiscales. La personalidad jurídica se reconoce si los pactos no son secretos y la entidad se manifiesta ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil consiste en realizar una actividad económica de producción, intercambio o prestación de servicios en un sector no excluido del ámbito mercantil.
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