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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in the jewellery trade is liable for Corporation Tax. The DGT ruled that only civil societies with a commercial purpose and fiscal legal personality are subject to this tax.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener objeto mercantil, entendido como la realización de actividades de producción, intercambio o prestación de servicios en un sector mercantil. Además, debe tener personalidad jurídica fiscal, manifestándose ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. Las entidades que realizan actividades agrícolas, ganaderas, forestales, mineras o profesionales quedan excluidas del ámbito mercantil. En este caso, la comunidad de bienes tributará por el régimen de atribución de rentas.
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