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A taxpayer inquired whether a joint ownership established to operate a bar would be subject to Corporation Tax. The DGT ruled that, as a joint ownership, it will be taxed under the income attribution regime within Personal Income Tax.
Cuestión planteada 1. Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener objeto mercantil y personalidad jurídica fiscal, manifestada mediante escritura pública o documento privado aportado a la Administración para obtener el NIF. Las comunidades de bienes, al no ser sociedades civiles con objeto mercantil, tributan por el régimen de atribución de rentas. En este régimen, las rentas se atribuyen a los socios, quienes mantienen la naturaleza de los rendimientos según su origen.
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