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A query was raised regarding whether a civil partnership of engineers should be subject to Corporate Tax or maintain the income attribution regime. The DGT ruled that it depends on whether the entity is established under the Professional Companies Act or has a commercial purpose.
Cuestión planteada Si la actividad desarrollada por esta sociedad civil tiene la consideración de profesional o mercantil y, en consecuencia, si a partir del 1 de enero de 2016 debe tributar por el Impuesto sobre Sociedades.
Para tributar por Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica frente a la Administración y un objeto mercantil. Las actividades profesionales están excluidas del ámbito mercantil. Si la sociedad civil se constituye conforme a la Ley 2/2007 de Sociedades Profesionales, no tiene objeto mercantil y tributará por atribución de rentas en el IRPF. Si no se somete a dicha ley, será contribuyente del Impuesto sobre Sociedades.
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