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A query was raised regarding whether a partnership (comunidad de bienes) operating commercial premises should be taxed under Corporate Tax or the income attribution regime. The Directorate General for Taxes (DGT) ruled that, as a partnership lacking fiscal legal personality, it must continue to be taxed under the income attribution regime for Personal Income Tax purposes.
Cuestión planteada Si la comunidad de bienes debe tributar por el Impuesto sobre Sociedades a partir del ejercicio 2016, o por el contrario, puede continuar actuando como hasta la fecha, presentando modelo 184 y declarando sus miembros y propietarios de los inmuebles, el rendimiento neto percibido, bien en el Impuesto sobre Sociedades o en el IRPF.
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 es una comunidad de bienes que no se ha manifestado como sociedad civil con personalidad jurídica ante la Administración, sus rentas se atribuirán a los comuneros conforme al IRPF.
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