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A query was raised regarding whether a community of property engaged in the operation of a pharmacy is subject to Corporate Tax. The DGT ruled that only civil companies with a commercial purpose and fiscal legal personality are liable for this tax.
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 fiscal y objeto mercantil. La personalidad jurídica se reconoce si los pactos no son secretos y se han manifestado ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil consiste en realizar actividades de producción, intercambio o prestación de servicios en un sector no excluido del ámbito mercantil, quedando fuera las actividades agrícolas, ganaderas, forestales, mineras y profesionales. En este caso, la comunidad de bienes no es contribuyente del impuesto.
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