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A query was raised regarding whether a civil company with legal personality, whose partners are Commercial Registrars, is liable for Corporate Tax. The DGT determines that civil companies with commercial purposes and fiscal legal personality are taxpayers; however, the income of the Commercial Registrars must be attributed to the partners as income from economic activities.
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 fiscal, manifestada ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil implica realizar actividades de producción, intercambio o prestación de servicios para el mercado, excluyendo actividades agrícolas, ganaderas, forestales, mineras y profesionales. En el caso de los Registradores Mercantiles, sus rendimientos deben imputarse a los titulares en concepto de rendimientos de actividades económicas, ya que no pueden ser titulares de un Registro Mercantil como sociedad civil.
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