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A query was raised regarding whether a civil company dedicated to massage therapy and osteopathy should be subject to Corporate Tax. The DGT ruled that, as it has a commercial purpose and has presented itself as an entity to the Tax Administration, it is a taxpayer for said tax.
Cuestión planteada Efectos de la modificación normativa introducida por el artículo 7.1.a) de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, para la sociedad civil.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener objeto mercantil y personalidad jurídica a efectos fiscales. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido (como las actividades agrícolas, ganaderas, forestales, mineras o profesionales). La personalidad jurídica se reconoce si la sociedad se manifiesta ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF.
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