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A civil company requested guidance on how to report its exclusion from Corporate Tax on the grounds of performing a professional activity. The Directorate General for Taxes (DGT) ruled that, because it has a commercial purpose and tax legal personality, it must be subject to this tax.
Cuestión planteada Indicación del medio por el que la consultante debe comunicar la exclusión de tributación por el Impuesto sobre Sociedades por entender que se dedica a una actividad de carácter profesional.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere mediante escritura pública o documento privado aportado a la Administración para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios, quedando excluidas las actividades agrícolas, ganaderas, forestales, mineras y profesionales.
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