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An architects' and surveyors' civil partnership has requested clarification on whether it must pay Corporation Tax. The DGT has ruled that if an entity carries out a professional activity and is not established as a professional corporation, it lacks a commercial purpose and will be taxed via income attribution.
Cuestión planteada Si la entidad consultante será contribuyente del Impuesto sobre Sociedades a partir del 1 de enero de 2016.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica y objeto mercantil. Se considera que tiene personalidad jurídica si sus pactos no son secretos y se ha manifestado ante la Administración con NIF. El objeto mercantil requiere realizar actividades de producción, intercambio o servicios en un sector no excluido del ámbito mercantil, quedando fuera las actividades profesionales, agrícolas, ganaderas, forestales o mineras.
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