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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in machinery repair should be taxed under Corporation Tax or maintain the income attribution regime. The Directorate General for Taxes (DGT) ruled that, as it is a joint ownership and not a civil society with legal personality and a commercial purpose, it must continue to be taxed through income attribution.
Cuestión planteada Si a partir del 1 de enero de 2016 esta comunidad de bienes debe tributar por el Impuesto sobre Sociedades o continuará como hasta la fecha calculando el rendimiento según el método de estimación directa simplificada en régimen de atribución de rentas de acuerdo con el porcentaje de participación que corresponda a cada comunero.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal requiere que la entidad se haya manifestado 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 no excluidas (como las agrícolas o profesionales). Al no ser una sociedad civil con estas características, la comunidad de bienes tributa por atribución de rentas.
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