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A civil law firm has enquired whether it must pay Corporate Tax following the 2016 reform. The DGT has ruled that, as it performs a professional activity excluded from the commercial sphere, it remains subject to the income attribution regime.
Cuestión planteada Si la sociedad civil consultante pasa a ser contribuyente del Impuesto sobre Sociedades a partir del 1 de enero de 2016.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. Se considera que tiene personalidad jurídica si sus pactos no son secretos y se manifiesta ante la Administración tributaria para obtener el NIF. El objeto mercantil requiere realizar una actividad de producción, intercambio o servicios en un sector no excluido del ámbito mercantil. Las actividades profesionales, agrícolas, ganaderas, forestales o mineras quedan excluidas por ser ajenas al ámbito mercantil.
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