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A query was raised regarding whether a community of property with a commercial purpose should have been subject to Corporate Tax since 2016. The DGT clarifies that only civil companies with a commercial purpose and fiscal legal personality are taxpayers for this tax.
Cuestión planteada i al tener objeto mercantil, van a estar sujetas al Impuesto sobre Sociedades desde el 1 de enero de 2016 y, por tanto, ya no van a tributar como entidades en régimen de atribución por IRPF.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener objeto mercantil, entendido como actividad económica de producción, intercambio o prestación de servicios en un sector no excluido. Además, debe tener personalidad jurídica fiscal, manifestándose ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. Las actividades agrícolas, ganaderas, forestales, mineras y profesionales quedan excluidas del ámbito mercantil.
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