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A query was raised regarding whether an entity established as a partnership (comunidad de bienes) should be taxed under Corporate Tax or via the income attribution regime for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as it is a partnership, it must continue to be taxed under the income attribution regime.
Cuestión planteada Si la naturaleza de la entidad corresponde a una sociedad civil y sería contribuyente por el Impuesto sobre Sociedades a partir del 1 de enero de 2016, o su naturaleza corresponde a una comunidad de bienes y los socios continuarían tributando por el Impuesto sobre la Renta de las Personas Físicas en régimen de atribución de rentas.
Para que una sociedad civil sea contribuyente del Impuesto sobre Sociedades 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. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en sectores no excluidos (como agrícolas o profesionales). Al no cumplir estos requisitos y ser una comunidad de bienes, la entidad tributa por el régimen de atribución de rentas en el IRPF.
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