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A query was raised regarding whether a civil company dedicated to operating a café is liable for Corporate Tax. The DGT ruled that it is, as the entity has a commercial purpose and has declared its legal personality to the Tax Administration.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener objeto mercantil, entendido como la realización de actividades de producción, intercambio o prestación de servicios no excluidas (como las agrícolas, ganaderas, forestales, mineras o profesionales). Asimismo, debe tener personalidad jurídica a efectos fiscales, lo que se logra mediante escritura pública o documento privado aportado ante la Administración para la asignación del NIF. En este caso, la actividad de cafetería es mercantil y la entidad cumple los requisitos de constitución.
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