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A query was raised regarding whether a civil society whose purpose is the professional activity of notary services is liable for Corporate Tax. The DGT ruled that it is not, as professional activities are excluded from the commercial sphere.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido. Las actividades de carácter profesional están excluidas del ámbito mercantil. Por tanto, los rendimientos de una notaría deben imputarse a los notarios titulares y no tributan por el Impuesto sobre Sociedades.
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