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A query was raised regarding whether groups of notaries formed to share expenses can be considered civil societies with a commercial purpose and thus be subject to Corporation Tax. The Directorate General of Taxes (DGT) ruled that notary activity is professional rather than commercial in nature; therefore, they cannot be taxpayers for this tax.
Cuestión planteada Si las agrupaciones de notarios merecen la calificación de sociedades civiles con personalidad jurídica y objeto mercantil, de tal modo que serán contribuyentes del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica (manifestada ante la Administración mediante escritura o documento privado con NIF) y objeto mercantil. El objeto mercantil requiere realizar actividades de producción, intercambio o servicios en un sector no excluido. Las actividades de carácter profesional están excluidas del ámbito mercantil. Dado que la función notarial es una actividad profesional de ejercicio de la fe pública, los rendimientos de las notarías deben imputarse a los notarios titulares y no tributar por el Impuesto sobre Sociedades.
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