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A query was raised regarding whether a community of property dedicated to training is liable for Corporate Tax. The DGT ruled that only civil companies with a commercial purpose that present themselves as such to the Tax Administration are subject to this tax.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener objeto mercantil, entendido como la realización de actividades de producción, intercambio o prestación de servicios para el mercado. Asimismo, debe tener personalidad jurídica a efectos fiscales, lo que requiere que los pactos no sean secretos y que la entidad se haya manifestado ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. Las entidades con actividades agrícolas, ganaderas, forestales, mineras o profesionales quedan excluidas del ámbito mercantil.
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