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A query was raised regarding whether a civil society engaged in pharmacy activities is subject to Corporate Tax. The DGT ruled that, as health regulations prevent such entities from being owners of a pharmacy, the entity lacks a commercial purpose and must instead be taxed under Personal Income Tax.
Cuestión planteada 1) Si la sociedad civil es contribuyente del IS.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica frente a la Administración y un objeto mercantil. No obstante, las actividades de las oficinas de farmacia corresponden legalmente al farmacéutico titular-propietario y no pueden ser ejercidas por una sociedad mercantil. Por tanto, los rendimientos de una oficina de farmacia tributan por el Impuesto sobre la Renta de las Personas Físicas, ya sea de forma individual o por atribución de rentas.
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