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A joint ownership (comunidad de bienes) that rents out properties and generates income from solar panels has requested clarification on whether it is subject to Corporate Tax. The DGT ruled that, as it is a joint ownership and not a civil society with a commercial purpose and legal personality, it must be taxed under the income attribution regime.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere si los pactos no son secretos y se formalizan 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 en un sector no excluido (como el agrícola o profesional). La comunidad de bienes consultante no cumple estos requisitos y tributará por atribución de rentas.
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