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A query was raised regarding whether an asset community must pay Corporate Tax or can maintain the income attribution regime. The DGT ruled that only civil societies with legal personality and a commercial purpose are subject to Corporate Tax.
Cuestión planteada Si la comunidad de bienes puede seguir tributando por el régimen de atribución de rentas o deberá obligatoriamente y por aplicación del artículo 7 de la Ley 27/2014 ser contribuyente del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere si la sociedad se manifiesta ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido (como agricultura o minería). Si no se cumplen ambos requisitos, la entidad tributará por el régimen de atribución de rentas.
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