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A query was raised regarding whether a joint ownership community (comunidad de bienes) carrying out an economic activity should be taxed under Corporate Tax or through the income attribution regime in Personal Income Tax. The Directorate General for Taxes (DGT) ruled that joint ownership communities are taxed under the income attribution regime.
Cuestión planteada Si la entidad debe tributar conforme al régimen de atribución de rentas en el Impuesto sobre la Renta de las Personas Físicas o es contribuyente del Impuesto sobre Sociedades.
Las sociedades civiles con objeto mercantil son contribuyentes del Impuesto sobre Sociedades si tienen personalidad jurídica a efectos fiscales, manifestada ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. Sin embargo, la normativa establece que las comunidades de bienes no tienen la consideración de contribuyentes del Impuesto sobre Sociedades. Por tanto, las rentas de una comunidad de bienes se atribuyen a los comuneros conforme al régimen de la LIRPF.
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