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A query was raised regarding whether a civil company engaged in legal services, property management, and consultancy must pay Corporate Tax. The DGT ruled that, as it does not carry out exclusively professional, agricultural, livestock, forestry, or mining activities, the company has a commercial purpose and must be taxed accordingly.
Cuestión planteada Si las tres actividades desarrolladas tienen la consideración de actividad profesional o mercantil. Si a partir del 1 de enero de 2016 esta sociedad civil debe tributar por el Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica, manifestándose ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. Asimismo, debe tener objeto mercantil, entendido como la realización de actividades de producción, intercambio o prestación de servicios en un sector no excluido. Quedan excluidas las actividades agrícolas, ganaderas, forestales, mineras y de carácter profesional. En este caso, las actividades de la consultante no están excluidas del ámbito mercantil, por lo que debe tributar por el Impuesto sobre Sociedades.
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