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A civil company sought clarification on whether its activity of merely holding securities and shares constituted a commercial purpose for Corporate Tax purposes. The DGT ruled that such activity lacks a commercial character and, therefore, the entity is not a taxpayer for this tax.
Cuestión planteada Si la entidad consultante será contribuyente del Impuesto sobre Sociedades en el ejercicio 2018, por considerar que el objeto social consistente en la mera tenencia de valores negociables y participaciones en entidades constituye un objeto mercantil.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. Se entiende por objeto mercantil la realización de una actividad económica de producción, intercambio o prestación de servicios para el mercado. La mera tenencia de valores negociables y participaciones no constituye una actividad mercantil. Por tanto, estas entidades tributan por atribución de rentas en el IRPF.
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