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The applicant asks whether a civil company dedicated to managing cafés and bars must pay Corporate Tax. The DGT rules that it must, as it has a commercial purpose and has declared its legal personality to the Tax Administration.
Cuestión planteada Si la entidad consultante debe tributar por el Impuesto sobre Sociedades a partir de 1 de enero de 2016.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica se adquiere si los pactos no son secretos y se manifiesta ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. El objeto mercantil consiste en realizar actividades económicas de producción, intercambio o servicios no excluidas (como las agrícolas, ganaderas, forestales, mineras o profesionales).
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