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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in footwear sales should be subject to Corporate Tax or continue under the income attribution regime. The DGT has determined that the entity is a joint ownership and, therefore, remains subject to Personal Income Tax (IRPF).
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 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. El objeto mercantil implica realizar actividades de producción, intercambio o servicios, excluyendo las agrícolas, ganaderas, forestales, mineras y profesionales. Las comunidades de bienes no cumplen estos requisitos y tributan por el régimen de atribución de rentas.
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