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The applicant asks whether a joint ownership established by private document is liable for Corporate Tax. The DGT rules that, as it is a joint ownership and not a civil society with a commercial purpose, it will be taxed under the income attribution regime.
Cuestión planteada Si la 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 mediante escritura pública o documento privado aportado a la Administración para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o prestación de servicios, excluyendo actividades agrícolas, ganaderas, forestales, mineras y profesionales. Las comunidades de bienes que no cumplan estos requisitos tributan por atribución de rentas.
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