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A query was raised regarding whether a civil company operating a language academy should be taxed under Corporate Tax or through the attribution of income under Personal Income Tax. The Directorate General for Taxes (DGT) ruled that, because it has a commercial purpose and legal personality, it must be a taxpayer for Corporate Tax.
Cuestión planteada Si es de aplicación para la sociedad civil privada el régimen fiscal de atribución de rentas en el IRPF o será contribuyente del Impuesto sobre Sociedades desde 1 de enero de 2016.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere si se constituye en escritura pública o en documento privado aportado ante la Administración para obtener el NIF. El objeto mercantil consiste en realizar una actividad económica de producción, intercambio o prestación de servicios para el mercado, excluyendo actividades agrícolas, ganaderas, forestales, mineras y profesionales.
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