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An advertising services civil company has requested clarification on whether it must pay Corporate Tax and how its partners should classify the remuneration received. The DGT has determined that, because it has a commercial purpose and legal personality, it is a Corporate Tax taxpayer, and it further analyses the treatment of payments made to partners.
Cuestión planteada Calificación del objeto de la sociedad como mercantil o no mercantil (profesional).
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica (pactos no secretos y manifestación ante la Administración) y objeto mercantil (actividad de producción, intercambio o servicios no excluida). Las actividades agrícolas, ganaderas, forestales, mineras y profesionales se consideran ajenas al ámbito mercantil. Si los socios prestan servicios profesionales a la sociedad y están en el régimen especial de la Seguridad Social, sus retribuciones son rendimientos de actividades económicas; de lo contrario, son rendimientos del trabajo.
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