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The DGT confirms that a real estate services civil society must pay Corporate Tax due to its commercial purpose, unless it resolves its dissolution in the first semester of 2016.
Cuestión planteada Si la sociedad civil no acuerda su disolución y liquidación en el primer semestre del ejercicio 2016, conforme al régimen establecido en la disposición transitoria decimonovena de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas y de modificación parcial de las leyes de los Impuestos sobre Sociedades, sobre la Renta de no Residentes y sobre el Patrimonio, ¿podrá seguir aplicando el régimen de atribución de rentas previsto en la Ley del Impuesto sobre la Renta de las Personas Físicas o adquirirá con efectos desde el 1 de enero de 2016 la condición de contribuyente del Impuesto sobre Sociedades? También se plantea cuál debe ser la relación de las socias con la sociedad, es decir, si deben asignarse un sueldo o remuneración o si deben facturar a la sociedad, repercutir el IVA y soportar la retención correspondiente.
Las sociedades civiles con objeto mercantil son contribuyentes del Impuesto sobre Sociedades. Para tener personalidad jurídica a efectos fiscales, deben manifestarse ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil implica realizar actividades de producción, intercambio o prestación de servicios en sectores no excluidos, como las actividades inmobiliarias. Si no se acuerda la disolución y liquidación en el primer semestre de 2016, la entidad tributará por Impuesto sobre Sociedades con efectos desde el 1 de enero de 2016.
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