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The inquiry asks whether a community of assets engaged in trade is liable for Corporate Tax. The DGT rules that civil companies with commercial purposes and fiscal legal personality are indeed subject to this tax, whereas communities of assets remain under the income attribution regime.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener objeto mercantil y personalidad jurídica fiscal. La personalidad jurídica se reconoce 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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