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The query asks whether a civil society engaged in property leasing may continue to be taxed on rental income or must switch to Corporate Tax. The DGT responds that, due to its commercial purpose, it must pay Corporate Tax, unless it resolves its dissolution in the first half of 2016.
Cuestión planteada Si la sociedad civil no acuerda su disolución y liquidación en el primer semestre del ejercicio 2016, conforme al régimen establecido en la disposición transitoria decimonovena de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas, ¿podrá seguir aplicando el régimen de atribución de rentas previsto en la Ley del Impuesto sobre la Renta de las Personas Físicas o adquirirá con efectos desde el 1 de enero de 2016 la condición de contribuyente del Impuesto sobre Sociedades?
Las sociedades civiles con objeto mercantil y personalidad jurídica a efectos fiscales son contribuyentes del Impuesto sobre Sociedades. Se entiende por objeto mercantil la actividad económica de producción, intercambio o prestación de servicios en un sector no excluido del ámbito mercantil, como el arrendamiento de inmuebles urbanos. Para tener personalidad jurídica fiscal, la sociedad debe constituirse en escritura pública o documento privado aportado a la Administración para obtener el NIF. Si no se acuerda la disolución y liquidación en el primer semestre de 2016, la entidad tributará en Impuesto sobre Sociedades con efectos desde el 1 de enero de 2016.
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