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A query was raised regarding whether a civil company operating in the developable land sector should be subject to Corporate Tax. The DGT ruled that, as it possesses a commercial purpose and legal personality for tax purposes, it must be taxed as a corporate taxpayer.
Cuestión planteada Si la entidad consultante debe tributar por el Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener objeto mercantil, entendido como la realización de una actividad económica de producción, intercambio o prestación de servicios para el mercado. Asimismo, debe tener personalidad jurídica, lo que requiere que los pactos entre socios no sean secretos y que la entidad se haya manifestado ante la Administración tributaria mediante escritura pública o documento privado aportado para la asignación del NIF. Quedan excluidas las actividades agrícolas, ganaderas, forestales, mineras y profesionales.
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