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A query was raised regarding whether a joint ownership (comunidad de bienes) should be subject to Corporate Tax and which VAT regime applies. The DGT has determined that the entity maintains its income attribution regime and, therefore, may continue to apply the equivalence surcharge for VAT purposes.
Cuestión planteada Si la comunidad de bienes debe tributar por el Impuesto sobre Sociedades a partir de 2016. Y en caso afirmativo, qué régimen le resultaría aplicable en el Impuesto sobre el Valor Añadido.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica (manifestada ante la Administración mediante escritura pública o documento privado con NIF) y objeto mercantil. Las comunidades de bienes que no cumplen estos requisitos tributan por atribución de rentas en el IRPF. Al mantener este régimen de atribución, las entidades pueden seguir aplicando el régimen especial del recargo de equivalencia en el IVA.
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