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A query was raised regarding whether a civil company dedicated to property leasing should be subject to Corporate Tax or continue under the regime of income attribution. The DGT ruled that, as it possesses a commercial purpose and fiscal legal personality, it must be subject to Corporate Tax.
Question raised: For the purposes of applying the new changes applicable to entities under the pass-through taxation regime as of January 1, 2016, the question is raised regarding the obligation to pay Corporate Income Tax or to remain under the pass-through taxation regime, and whether a new tax identification number must be requested as a community of property.
To be a taxpayer for Corporate Income Tax purposes, a civil society must possess legal personality and a commercial purpose. Fiscal legal personality is acquired if the agreements are not secret and have been submitted to the Administration to obtain a Tax Identification Number. The commercial purpose consists of performing activities of production, exchange, or provision of services, excluding agricultural, livestock, forestry, mining, and professional activities.
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