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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in business activities should be subject to Corporation Tax or maintain the income attribution regime. The Directorate General for Taxes (DGT) ruled that joint ownerships continue to be taxed via income attribution under Personal Income Tax.
Cuestión planteada Si la comunidad de bienes debe tributar a partir del 1 de enero de 2016 por el Impuesto sobre Sociedades o puede continuar tributando según el régimen especial de atribución de rentas y, en su caso, de acuerdo con los regímenes que le sean de aplicación en el Impuesto sobre la Renta de las Personas Físicas o en otros impuestos.
Las sociedades civiles con objeto mercantil y personalidad jurídica son contribuyentes del Impuesto sobre Sociedades. Para tener personalidad jurídica a efectos fiscales, la sociedad civil debe haberse manifestado ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. Las comunidades de bienes, según el Código Civil, no cumplen estos requisitos de personalidad jurídica y, por tanto, mantienen el régimen de atribución de rentas.
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