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A query was raised regarding whether a civil society operating a dental clinic is liable for Corporate Tax. The DGT ruled that if the activity is professional and subject to the Professional Societies Act, it lacks a commercial purpose and will be taxed via income attribution.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica frente a la Administración y un objeto mercantil. Se entiende por objeto mercantil la realización de actividades de producción, intercambio o prestación de servicios en un sector no excluido. Las actividades de carácter profesional quedan excluidas del ámbito mercantil. Si la sociedad civil desarrolla una actividad profesional sometida a la Ley 2/2007, no será contribuyente del Impuesto sobre Sociedades.
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