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A jewellery trading civil society asks whether it must pay Corporate Tax from 2016. The DGT responds that, having a commercial purpose and fiscal legal personality, it is subject to this tax.
Question posed: Whether the consulting entity must be taxed for Corporate Income Tax as of January 1, 2016.
To be a taxpayer for Corporate Income Tax, a civil society must have legal personality and a commercial purpose. Fiscal legal personality is acquired through a public deed or a private document submitted to the Administration to obtain the NIF. A commercial purpose implies carrying out production, exchange, or service activities that are not excluded (such as agricultural, livestock, forestry, mining, or professional activities).
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