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A civil company engaged in commercial activity has queried whether being in the process of dissolution is sufficient to stop paying Corporation Tax, or whether it must complete the full dissolution and liquidation process. The DGT has ruled that, to cease being a taxpayer, the company must be formally extinguished and submit its final liquidation tax return.
Cuestión planteada ¿Es preciso llevar a cabo todos los trámites de disolución y liquidación para no ser contribuyente del Impuesto sobre Sociedades o, al haber estado en causa de extinción, se consideraría extinguida la sociedad y así lo comunicaría a efectos censales?.
Las sociedades civiles con objeto mercantil son contribuyentes del Impuesto sobre Sociedades desde el 1 de enero de 2016. Para dejar de ser contribuyentes, la sociedad debe extinguirse, perdiendo su personalidad jurídica tras la inscripción de la disolución. En ese caso, solo debe presentar una última declaración de liquidación por el periodo impositivo concluido en la fecha de extinción.
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