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A query was raised regarding whether a joint ownership (comunidad de bienes) established for property leasing should be subject to Corporate Tax since 2016. The DGT ruled that joint ownerships remain subject to the income attribution regime.
Cuestión planteada Si la comunidad de bienes descrita en los hechos de la consulta debe tributar por el Impuesto sobre Sociedades a partir de 2016.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener objeto mercantil y personalidad jurídica a efectos fiscales. La personalidad jurídica requiere que los pactos no sean secretos y que la entidad se manifieste 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 prestación de servicios, excluyendo actividades agrícolas, ganaderas, forestales, mineras y profesionales. Las comunidades de bienes, al no ser sociedades civiles con objeto mercantil, tributan por atribución de rentas.
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