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A civil company enquired whether the subletting of urban properties constitutes a commercial activity that requires it to pay Corporate Tax. The DGT ruled that, as this activity is not excluded from the commercial scope, the entity must be subject to this tax.
Cuestión planteada Si el subarriendo de fincas urbanas se considera una actividad cuyo objeto es mercantil y, en caso afirmativo, si la entidad consultante será contribuyente del Impuesto sobre Sociedades de conformidad con lo establecido en el artículo 7.1.a) de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica se reconoce si la sociedad se manifiesta ante la Administración mediante escritura pública o documento privado con NIF. El objeto mercantil se entiende como la realización de actividades de producción, intercambio o prestación de servicios no excluidas, como el subarrendamiento de fincas urbanas.
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