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A query was raised regarding whether a joint ownership (comunidad de bienes) dedicated to operating a shopping gallery should be taxed under Corporate Tax or Personal Income Tax (IRPF). The DGT ruled that, as a joint ownership, it must continue to be taxed under the income attribution regime for IRPF.
Cuestión planteada Si la tributación debe ser por IRPF o por el Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener objeto mercantil y personalidad jurídica a efectos fiscales. La personalidad jurídica se adquiere si los pactos no son secretos y se manifiestan ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios no excluidas (como las agrícolas o profesionales). Al no ser una sociedad civil con objeto mercantil, la comunidad de bienes tributa por atribución de rentas en el IRPF.
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