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A query was raised regarding whether a community of property formed to manage a bar-restaurant would be liable for Corporation Tax. The DGT ruled that, as it constitutes a commercial activity, it will be subject to this tax provided the civil company holds legal personality before the Administration.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Las sociedades civiles con objeto mercantil son contribuyentes del Impuesto sobre Sociedades si tienen personalidad jurídica. Para ello, deben manifestarse ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios, excluyendo las agrícolas, ganaderas, forestales, mineras y profesionales. Si no cumplen estos requisitos, las rentas se atribuirán a los socios conforme al IRPF.
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