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A civil company whose corporate purpose is solely the ownership of financial investments has queried whether it must pay Corporation Tax. The DGT has ruled that it is not a taxpayer because the mere ownership of investments does not constitute a commercial purpose.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades, por considerar que la mera titularidad de inversiones en instrumentos financieros constituye un objeto mercantil.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. El objeto mercantil requiere la realización de una actividad económica de producción, intercambio o prestación de servicios para el mercado. La mera titularidad de inversiones en instrumentos financieros no tiene carácter mercantil. Por tanto, si la sociedad civil no realiza una actividad económica mercantil, sus rentas se atribuirán a los socios.
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