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A query was raised regarding whether a civil society dedicated to offering musical concerts has a commercial purpose and should be subject to Corporate Tax or the income attribution regime. The DGT determines that, as it performs a service provision activity for the market that is not excluded from the commercial sphere, it must be subject to Corporate Tax.
Cuestión planteada Si el objeto de la actividad desarrollada por esta sociedad civil tiene carácter mercantil y debe tributar por el Impuesto sobre Sociedades o dicho objeto queda excluido del ámbito mercantil y seguirá tributando en régimen de atribución de rentas.
Las sociedades civiles con objeto mercantil son contribuyentes del Impuesto sobre Sociedades. Para ello, deben tener personalidad jurídica a efectos fiscales, manifestándose ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. El objeto mercantil consiste en realizar actividades económicas de producción, intercambio o prestación de servicios para el mercado, excluyendo las actividades agrícolas, ganaderas, forestales, mineras y profesionales.
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