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A civil company dedicated to forest conservation and the leasing of land and estates sought clarification on whether it should be subject to Corporate Tax. The DGT ruled that, because it has a commercial purpose and legal personality, it must be a taxpayer for said tax.
Cuestión planteada Si la entidad consultante será contribuyente del Impuesto sobre Sociedades a partir de 1 de enero de 2016 en aplicación del artículo 7.1.a) de la Ley del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica, manifestándose ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. Asimismo, debe tener objeto mercantil, entendido como la realización de una actividad económica de producción, intercambio o prestación de servicios para el mercado. Las actividades agrícolas, ganaderas, forestales, mineras y profesionales quedan excluidas por ser ajenas al ámbito mercantil. En este caso, el arrendamiento de fincas rústicas y urbanas tiene carácter mercantil.
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