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A query was raised regarding whether a joint ownership of professionals should be taxed under Corporation Tax or through the attribution of income. The DGT has determined that, as it carries out a professional activity, it lacks a commercial purpose and must follow the income attribution regime.
Cuestión planteada Si la Comunidad de Bienes consultante debe tributar por el régimen de atribución de rentas o deberá obligatoriamente y por aplicación del artículo 7 de la Ley 27/2014, ser 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 requiere haberse manifestado ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido, quedando fuera las actividades profesionales, agrícolas, ganaderas, forestales y mineras.
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