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A query was raised regarding whether groups of notaries formed to cover common expenses can be considered civil companies with commercial purposes and thus be subject to Corporate Tax. The DGT determines that if they meet the requirements of legal personality and commercial purpose, they must be taxed under this regime.
Cuestión planteada Si las agrupaciones de notarios merecen la calificación de sociedades civiles con personalidad jurídica y objeto mercantil, de tal modo que serán contribuyentes del 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 una actividad económica de producción, intercambio o prestación de servicios para el mercado. Quedan excluidas las actividades de carácter profesional, por ser ajenas al ámbito mercantil.
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