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A query is made as to whether a civil society dedicated to providing classes has a commercial character and must be taxed under Corporate Income Tax. The DGT responds that, by having a commercial purpose and legal personality, it must be taxed under this tax.
Question posed: Whether the activity of this civil society has a commercial character and must be taxed under Corporate Income Tax.
To be a taxpayer for Corporate Income Tax, the civil society must have legal personality and a commercial purpose. Legal personality is acquired if the agreements are not secret and the entity manifests itself before the Tax Administration through a public deed or a private document provided for the assignment of the NIF. The commercial purpose consists of performing activities of production, exchange, or provision of services for the market, excluding agricultural, livestock, forestry, mining, and professional activities.
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