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A query was raised regarding whether a joint ownership (comunidad de bienes) operating a bar-restaurant should be subject to Corporation Tax or maintain the income attribution regime. The DGT ruled that joint ownerships continue to be taxed via income attribution and do not transition to Corporation Tax.
Cuestión planteada Si la comunidad de bienes debe tributar a partir del 1 de enero de 2016 por el Impuesto sobre Sociedades o puede continuar tributando según el régimen especial de atribución de rentas y, en su caso, si dejaría de tributar de acuerdo con los regímenes de estimación objetiva o estimación directa simplificada en el IRPF y general o simplificado en el IVA.
Las sociedades civiles con objeto mercantil y personalidad jurídica son contribuyentes del Impuesto sobre Sociedades. Para tener personalidad jurídica a efectos fiscales, la sociedad civil debe manifestarse ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. Las comunidades de bienes, al no tener esa personalidad jurídica, continúan tributando por el régimen de atribución de rentas en el IRPF.
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