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A query was raised regarding whether a community of assets engaged in the textile trade is liable for Corporate Tax. The DGT ruled that, as it does not meet the requirements of legal personality and commercial purpose to be classified as a civil company subject to tax, it will continue to be taxed via income attribution.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica fiscal y objeto mercantil. La personalidad jurídica se adquiere si los pactos no son secretos y se manifiestan 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 (como el agrícola o profesional).
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