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A civil law firm has requested clarification on whether it is subject to Corporate Tax. The Directorate General for Tax (DGT) has ruled that, as it carries out a professional activity excluded from the commercial sphere, it is not a taxpayer for this tax and must instead be taxed under the income attribution regime.
Cuestión planteada 1. Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica frente a la Administración y un objeto mercantil. Se entiende por objeto mercantil la actividad de producción, intercambio o prestación de servicios en un sector no excluido. Las actividades de carácter profesional están excluidas del ámbito mercantil. Por tanto, las sociedades civiles profesionales tributan mediante el régimen de atribución de rentas en el IRPF.
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