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A query was raised regarding whether a professional civil company should be subject to Corporate Tax after being registered under a commercial heading. The DGT ruled that, as it has a commercial purpose and fiscal legal personality, it must be subject to this tax.
Cuestión planteada Obligación de tributar por el Impuesto sobre Sociedades o régimen de atribución de rentas de dicha sociedad civil si bien esta sociedad se dio de alta en un epígrafe de carácter mercantil puesto que la agencia Tributaria no permitía darse de alta en un epígrafe de carácter profesional al ser una sociedad civil.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere al aportar la escritura o documento privado de constitución para obtener el NIF. El objeto mercantil consiste en realizar actividades de producción, intercambio o servicios en un sector no excluido, como la publicidad o el diseño gráfico.
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