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A civil society engaged in commercial activity has enquired whether it must apply the General Accounting Plan or if it may continue using its current records of income, expenses, and purchases. The DGT has ruled that, as it is subject to Corporate Tax, it must maintain its accounts in accordance with the Commercial Code.
Cuestión planteada Si a partir del 1 de enero de 2016 le será exigible a esta sociedad civil la teneduría contable del Código de Comercio (Plan General de Contabilidad) o si puede seguir con la actual de libros de ingresos, gastos y compras.
Al ser una sociedad civil que desarrolla una actividad económica no excluida del ámbito mercantil y tributar por el Impuesto sobre Sociedades, debe llevar su contabilidad conforme a lo previsto en el artículo 120.1 de la LIS, es decir, de acuerdo con el Código de Comercio o las normas que lo rigen.
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