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A query was raised regarding whether a civil company engaged in textile manufacturing should be taxed under Corporate Tax or the income attribution regime. The DGT ruled that, as it has a commercial purpose and legal personality for tax purposes, it must be subject to Corporate Tax.
Cuestión planteada Si esta sociedad civil debe tributar por el Impuesto sobre Sociedades o debe continuar tributando como entidad en régimen de atribución de rentas.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener objeto mercantil y personalidad jurídica. El objeto mercantil consiste en realizar actividades de producción, intercambio o prestación de servicios para el mercado, excluyendo las agrícolas, ganaderas, forestales, mineras y profesionales. La personalidad jurídica a efectos fiscales se adquiere si la sociedad se manifiesta ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF.
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