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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in metal carpentry manufacturing should have been subject to Corporation Tax since 2016. The DGT ruled that only civil societies with legal personality and a commercial purpose are liable for this 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 se adquiere mediante escritura pública o documento privado aportado a la Administración para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido (como agricultura o actividades profesionales). La comunidad de bienes consultada no cumple estos requisitos y mantiene el régimen de atribución de rentas.
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