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A query was raised regarding whether a community of assets consisting of four bricklayers should be taxed under the income attribution regime for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as it is not a civil society with a commercial purpose, it must continue to be taxed through income attribution.
Cuestión planteada Si la comunidad de bienes debe tributar conforme al régimen de atribución de rentas en el Impuesto sobre la Renta de las Personas Físicas.
Las comunidades de bienes no son contribuyentes del Impuesto sobre Sociedades, por lo que sus rentas se atribuyen a los comuneros según la LIRPF. Solo las sociedades civiles con objeto mercantil y personalidad jurídica fiscal son contribuyentes del Impuesto sobre Sociedades. Para tener personalidad jurídica fiscal, la sociedad civil debe constituirse en escritura pública o aportar un documento privado ante la Administración para obtener el NIF.
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