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A query was raised regarding whether a civil company that ceases its professional activity to focus on property holding must pay Corporate Tax. The DGT ruled that it must, provided it has a commercial purpose and has presented itself as an entity to the Tax Administration.
Cuestión planteada Si se considera que tendrá objeto mercantil y que tributa por Impuesto sobre Sociedades en los siguientes supuestos:
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica fiscal, manifestándose ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. Además, debe tener objeto mercantil, entendido como la realización de una actividad económica de producción, intercambio o prestación de servicios en un sector no excluido. La tenencia de bienes y la obtención de rentas de los mismos se considera una actividad económica no excluida del ámbito mercantil.
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