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The DGT confirms that a civil society established by public deed and engaged in real estate leasing is subject to Corporate Income Tax due to its commercial purpose and legal personality for tax purposes.
Cuestión planteada 1. Si la entidad consultante será contribuyente del Impuesto sobre Sociedades a partir de 1 de enero de 2016 en aplicación del artículo 7.1.a) de la Ley del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica, manifestada ante la Administración mediante escritura pública o documento privado aportado para la obtención del NIF. Asimismo, debe tener objeto mercantil, entendido como la realización de una actividad económica de producción, intercambio o prestación de servicios no excluida del ámbito mercantil. En este caso, la entidad cumple ambos requisitos al tener escritura pública y realizar arrendamiento de inmuebles.
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