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A civil company operating a nursery has requested clarification on whether it is liable for Corporate Tax. The Directorate General of Taxes (DGT) has ruled that, as it possesses a commercial purpose and fiscal legal personality, it must be treated as a taxpayer for this tax.
Cuestión planteada 1. Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades.
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 documento privado aportado a 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 en un sector no excluido (como el agrícola, ganadero, forestal, minero o profesional).
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