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A query was raised regarding whether a civil law firm should be taxed under Corporate Tax or Personal Income Tax. The DGT ruled that, as it has a commercial purpose and fiscal legal personality, it must be subject to Corporate Tax.
Cuestión planteada Si a partir del 1 de enero de 2016 se le aplica el Impuesto sobre Sociedades o si sigue siendo una entidad en régimen de atribución de rentas sujeta al Impuesto sobre la Renta de las Personas Físicas con independencia o no de que se haya constituido o adaptado a la Ley 2/2007, de 15 de marzo, de sociedades profesionales.
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 manifiesta ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido, quedando fuera las actividades profesionales, agrícolas, ganaderas, forestales y mineras.
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