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A medical services civil company has enquired whether it should be subject to Corporate Tax or remain under the income attribution regime. The DGT has ruled that if the company has a commercial purpose and fiscal legal personality, it must pay Corporate Tax.
Cuestión planteada Si esta sociedad civil debe tributar por el Impuesto sobre Sociedades a partir del 1 de enero de 2016 o puede continuar tributando de acuerdo con el régimen de atribución de rentas.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica fiscal, manifestada ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. Además, su objeto debe ser mercantil, entendido como la realización de actividades de producción, intercambio o prestación de servicios para el mercado. Quedan excluidas las actividades agrícolas, ganaderas, forestales, mineras y profesionales. Si la sociedad realiza actividades profesionales y está acogida a la Ley 2/2007, seguirá en el régimen de atribución de rentas.
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