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A married couple under the community property regime inquired whether their property rental activity should be classified as a civil society or a community of property. The DGT clarified that only civil societies with legal personality and a commercial purpose are subject to Corporate Tax.
Cuestión planteada Si a efectos tributarios, el ente arrendador de los inmuebles como síntesis de la titularidad ambos cónyuges, tiene la consideración de comunidad de bienes o ente sin personalidad jurídica en lugar de una sociedad civil.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere mediante escritura pública o documento privado aportado a la Administración para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios para el mercado, excluyendo actividades agrícolas, ganaderas, forestales, mineras o profesionales. Si no se cumplen estos requisitos, las rentas se atribuyen a los socios conforme al IRPF.
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