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A civil company dedicated to solar energy production has requested clarification on whether it should be taxed via Corporate Tax or through the attribution of income. The Directorate-General for Tax (DGT) has ruled that, as it possesses a commercial purpose and tax legal personality, it must be subject to Corporate Tax.
Cuestión planteada Si puede seguir tributando en régimen de atribución de rentas o debe hacerlo por el Impuesto sobre Sociedades y, en caso de pasar a ser contribuyente del Impuesto sobre Sociedades, si los socios pueden cobrar una nómina o percibir otra clase de rendimientos.
Las sociedades civiles con objeto mercantil y personalidad jurídica 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 obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios no excluidas del ámbito mercantil, como la producción de energía eléctrica.
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