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A business grouping established for PERTE projects sought clarification on whether it was liable for Corporation Tax and how to treat its expenses. The DGT ruled that, as it does not carry out economic activity nor meet the criteria under Article 7 of the LIS, it is not a taxpayer; instead, its members are taxed independently.
Cuestión planteada 1º) Si la Agrupación consultante tiene o no la consideración de contribuyente del Impuesto sobre Sociedades, y en su caso, si constituye una comunidad de gastos, de manera que sus miembros podrán deducirse directamente en su liquidación del IS la parte proporcional de los gastos comunes que le correspondan.
La agrupación no es contribuyente del Impuesto sobre Sociedades al no desarrollar actividad económica ni estar prevista en el artículo 7.1 de la LIS. Los gastos comunes pueden ser deducibles para cada miembro de forma individual si cumplen los requisitos de inscripción, devengo y justificación. En caso de realizar actividad económica, se consideraría una entidad en régimen de atribución de rentas. La agrupación sí está obligada a practicar retenciones cuando satisfaga rentas sujetas a ellas.
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