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A query was raised regarding whether a community of assets should be taxed via Corporate Tax or through the attribution of income. The DGT ruled that only civil companies with a commercial purpose and fiscal legal personality are subject to Corporate Tax.
Cuestión planteada 1. Si la comunidad de bienes tiene, según consideran los consultantes, una naturaleza jurídica más asimilable a sociedad civil y/o colectiva, por lo que debe considerarse contribuyente del Impuesto sobre Sociedades, o alternativamente, debe seguir tributando al amparo del 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 actividades agrícolas, ganaderas, forestales, mineras o profesionales. Si no se cumplen estos requisitos, la entidad tributará por el régimen de atribución de rentas.
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