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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in the manufacture of dental prostheses should have been subject to Corporate Tax since 2016. The Directorate General for Taxes (DGT) ruled that joint ownerships maintain the income attribution regime under Personal Income Tax.
Cuestión planteada Si a partir del 1 de enero de 2016 esta comunidad de bienes debe tributar por el Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal requiere que la sociedad 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 servicios en un sector no excluido (como el agrícola o profesional). Al no ser una sociedad civil con estas características, la comunidad de bienes tributa por atribución de rentas en el IRPF.
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