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The DGT confirms that a civil society with commercial purpose must pay Corporate Income Tax.
Cuestión planteada Dado que a partir del 1 de enero de 2016, las sociedades civiles con objeto mercantil tienen la consideración de contribuyentes del Impuesto sobre Sociedades, ¿es posible solicitar un NIF como comunidad de bienes y tributar como tal, sin necesidad de disolver y liquidar la sociedad civil para continuar tributando de acuerdo con el régimen de atribución de rentas?
Las sociedades civiles con objeto mercantil son contribuyentes del Impuesto sobre Sociedades según el artículo 7.1.a) de la LIS. Para tener personalidad jurídica a efectos fiscales, deben constituirse en escritura pública o documento privado aportado a la Administración para la asignación del NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios no excluidas, como el arrendamiento de inmuebles.
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