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The query asks whether a community of assets dedicated to teaching is subject to Corporate Tax. The DGT rules that civil companies with a commercial purpose that present themselves as such to the Tax Administration are indeed liable for this tax.
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 una actividad económica de producción, intercambio o prestación de servicios para el mercado en un sector no excluido del ámbito mercantil. Además, debe tener personalidad jurídica a efectos fiscales, manifestándose ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. Las actividades agrícolas, ganaderas, forestales, mineras y profesionales quedan excluidas del ámbito mercantil.
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