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A query was raised regarding whether a civil company established by public deed is liable for Corporate Tax. The DGT ruled that, as it possesses a commercial purpose and tax legal personality, it must be subject to this tax.
Question posed: Whether the consulting society will be a taxpayer for Corporate Income Tax
To be a taxpayer for Corporate Income Tax, a civil society must possess legal personality and a commercial purpose. Fiscal legal personality is recognized if the society presents itself to the Administration by means of a public deed or a private document provided to obtain the Tax Identification Number (NIF). The commercial purpose consists of performing activities of production, exchange, or provision of services for the market, excluding agricultural, livestock, forestry, mining, and professional activities.
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