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A query was raised regarding whether a civil company engaged in photovoltaic exploitation must pay Corporate Tax and which accounting books it must maintain. The DGT ruled that, because it has a commercial purpose, it must pay tax as a corporate taxpayer and maintain accounting records in accordance with the Commercial Code.
Cuestión planteada ¿Se considera que esta sociedad civil tiene personalidad jurídica y objeto mercantil y debe tributar como contribuyente del Impuesto sobre Sociedades para los periodos impositivos que se inicien a partir del 1 de enero de 2016? ¿Qué libros ha de llevar la sociedad?
Las sociedades civiles con objeto mercantil son contribuyentes del Impuesto sobre Sociedades. Para tener personalidad jurídica a efectos fiscales, deben haberse manifestado ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. Se entiende por objeto mercantil la realización de actividades de producción, intercambio o prestación de servicios para el mercado, excluyendo las actividades agrícolas, ganaderas, forestales, mineras y profesionales. En este caso, la explotación fotovoltaica tiene carácter mercantil y la entidad debe llevar contabilidad según el artículo 120.1 de la LIS.
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