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A query was raised regarding whether a community of property should be subject to Corporate Tax or remain under the income attribution regime. The DGT determines that only civil companies with a commercial purpose and fiscal legal personality are taxpayers for Corporate Tax.
Cuestión planteada Si la entidad consultante puede continuar tributando por el en 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, la sociedad civil debe tener personalidad jurídica fiscal, lo que requiere que sus pactos no sean secretos y se haya manifestado ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. Además, debe tener objeto mercantil, entendido como la realización de actividades de producción, intercambio o prestación de servicios para el mercado, excluyendo actividades agrícolas, ganaderas, forestales, mineras y profesionales. Si no cumple ambos requisitos, la entidad tributará por el régimen de atribución de rentas.
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