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A family civil company, established via public deed for property management, has requested clarification on whether it should be subject to Corporate Tax or the attribution of income. The Directorate General for Tax (DGT) has ruled that, as it possesses a commercial purpose and fiscal legal personality, 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.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere si la sociedad se manifiesta ante la Administración mediante escritura pública o documento privado con NIF. El objeto mercantil consiste en realizar actividades de producción, intercambio o prestación de servicios para el mercado, excluyendo actividades agrícolas, ganaderas, forestales, mineras y profesionales.
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