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A query was raised regarding whether a civil company of insurance agents should be subject to Corporate Tax or to Personal Income Tax via income attribution. The DGT indicates that they will be subject to Corporate Tax if they have a commercial purpose and fiscal legal personality.
Cuestión planteada Si se debe entender que se trata de una sociedad civil profesional y no estaría sujeta al Impuesto sobre Sociedades para el ejercicio 2016 tributando en IRPF en régimen de atribución de rentas ya que se trata de servicios profesionales que no tienen objeto mercantil.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica fiscal, manifestándose ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. Además, debe tener objeto mercantil, entendido como la realización de actividades de producción, intercambio o prestación de servicios en un sector no excluido. Quedan excluidas las actividades agrícolas, ganaderas, forestales, mineras y de carácter profesional. Si la actividad es profesional y se aplica la Ley 2/2007, tributará por atribución de rentas en IRPF.
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