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A partnership engaged in retail trade has enquired whether it must transition to Corporation Tax. The DGT has ruled that, as a partnership without legal personality for tax purposes, it maintains its income attribution regime and the VAT equivalence surcharge.
Cuestión planteada Si a partir de 2016 puede seguir tributando como lo hace hasta actualmente o pasa a tener la condición de sujeto pasivo del Impuesto sobre Sociedades y en este caso como le afectaría esta cuestión al IVA.
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 la asignación del NIF. Si la entidad es una comunidad de bienes que no se ha manifestado como sociedad civil con personalidad jurídica, seguirá tributando por el régimen de atribución de rentas. En este caso, podrá mantener la aplicación del régimen especial de recargo de equivalencia en el IVA.
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