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A query was raised regarding whether a civil company established via a private document should be taxed under Corporate Tax or through the attribution of income. The DGT ruled that, as it has a commercial purpose and has declared its existence to the Administration to obtain a Tax Identification Number (NIF), it must be subject to Corporate Tax.
Cuestión planteada Si esta sociedad civil es contribuyente del Impuesto sobre Sociedades a partir del 1 de enero de 2016 o puede seguir tributando de acuerdo con el régimen de atribución de rentas.
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 consiste en realizar actividades de producción, intercambio o servicios en un sector no excluido (como el agrícola, ganadero, forestal, minero o profesional).
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