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The applicant asks whether a joint ownership (comunidad de bienes) engaged in retail clothing trade is liable for Corporation Tax. The DGT rules that, as it is a joint ownership and not a civil society with a commercial purpose and fiscal legal personality, it must continue to be taxed through the attribution of income.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener objeto mercantil y personalidad jurídica a efectos fiscales. La personalidad jurídica se reconoce si los pactos no son secretos y se han 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 en un sector no excluido (como el agrícola o profesional). En este caso, la comunidad de bienes tributará por el régimen de atribución de rentas.
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