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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in tax consultancy is liable for Corporate Tax. The DGT ruled that, as it performs a professional activity, it lacks a commercial purpose and must be taxed under the income attribution regime.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere mediante escritura pública o documento privado aportado a la Administración para obtener el NIF. El objeto mercantil requiere realizar actividades de producción, intercambio o servicios en un sector no excluido, quedando fuera las actividades profesionales.
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