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A joint ownership engaged in the fruit and vegetable trade has enquired whether it must pay Corporation Tax. The DGT has ruled that, as it is a joint ownership rather than a civil society with a commercial purpose, it remains subject to the income attribution regime.
Cuestión planteada Si la sociedad consultante será contribuyente del 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 sectores no excluidos, como los agrícolas o profesionales. En este caso, la comunidad de bienes tributará por atribución de rentas.
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