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A query was raised regarding whether a professional civil society providing tax and labour consultancy should be taxed under Corporate Tax or the income attribution regime. The DGT ruled that, as it carries out a professional activity without a commercial purpose, it must be taxed via income attribution.
Cuestión planteada Si esta sociedad civil profesional es contribuyente del Impuesto sobre Sociedades o tributará de acuerdo con el régimen especial de atribución de rentas.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere si la sociedad se constituye en escritura pública o documento privado aportado a la Administración para obtener el NIF. El objeto mercantil requiere realizar actividades de producción, intercambio o servicios en un sector no excluido, quedando fuera las actividades de carácter profesional.
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