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A civil company providing tax advisory services sought clarification on whether it should be taxed under Corporation Tax or through the attribution of income under Personal Income Tax. The DGT ruled that, as it has a commercial purpose and legal personality for tax purposes, it must be subject to Corporation Tax.
Cuestión planteada Si la entidad consultante debe tributar por el Impuesto sobre Sociedades a partir de 1 de enero de 2016, o si debe continuar tributando en atribución de rentas dentro del Impuesto sobre la Renta de las Personas Físicas, al considerarse que la actividad profesional que desarrolla no constituye un objeto mercantil.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica se reconoce si los pactos no son secretos y se han manifestado ante la Administración tributaria mediante escritura pública o documento privado aportado para obtener el NIF. El objeto mercantil consiste en realizar actividades de producción, intercambio o prestación de servicios para el mercado, excluyendo las actividades agrícolas, ganaderas, forestales, mineras y profesionales. Al estar la asesoría fiscal en la sección primera del IAE (actividades empresariales), se considera que tiene objeto mercantil.
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