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A civil company providing technical architectural and engineering services has queried whether it should be subject to Corporate Tax. The Directorate General for Taxes (DGT) has ruled that, as it has a commercial purpose and acts as an entity before the Administration, it is a taxpayer for said tax.
Cuestión planteada Teniendo en cuenta que la sociedad civil particular consultante figura de alta en los epígrafes de la sección primera de las tarifas del Impuesto sobre Actividades Económicas 843.2, servicios técnicos de arquitectura y urbanismo, y 843.1, servicios técnicos de ingeniería, si se considera que con efectos para los períodos impositivos iniciados a partir de 1 de enero de 2016 tendrá la consideración de contribuyente del Impuesto sobre Sociedades de acuerdo con lo dispuesto en el artículo 7.1.a) de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere si la sociedad se constituye en escritura pública o mediante documento privado aportado a la Administración para obtener el NIF. El objeto mercantil consiste en realizar actividades de producción, intercambio o prestación de servicios en un sector no excluido (como las actividades agrícolas, ganaderas, forestales, mineras o profesionales).
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