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The applicant inquired whether their metalwork partnership should be taxed under Corporate Tax or remain under the income attribution regime. The DGT ruled that it will continue to be taxed under Personal Income Tax as it does not meet the requirements for fiscal legal personality.
Cuestión planteada Si la entidad consultante se considerará incluida en el artículo 7.1.a) de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, o si por el contrario, durante el ejercicio 2016 y siguientes seguirá tributando por el Impuesto sobre la Renta de las Personas Físicas como entidad en atribución de rentas.
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. Si la entidad no se manifiesta así ante la Administración, se considera una entidad en régimen de atribución de rentas sujeta al IRPF.
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