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A civil company dedicated to leasing a building has enquired whether it should be subject to Corporate Tax. The DGT has ruled that if it possesses fiscal legal personality and a commercial purpose, it must be taxed as such.
Question raised 1.- Whether the leasing activity is of a commercial nature and, consequently, whether the consulting entity must be taxed under Corporate Income Tax as of January 1, 2016.
To be a taxpayer for Corporate Income Tax, a civil society must have fiscal legal personality, which requires having been constituted by public deed or private document submitted to the Administration to obtain a Tax Identification Number (NIF). Furthermore, it must have a commercial purpose, understood as the performance of production, exchange, or service provision activities not excluded (such as agricultural, livestock, forestry, mining, or professional activities). The leasing of a building is considered a commercial activity.
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