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The applicant inquired whether a joint ownership community engaged in manufacturing hardware products is liable for Corporate Tax. The DGT ruled that, as a joint ownership community, it continues to be taxed under 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 objeto mercantil y personalidad jurídica a efectos fiscales. La personalidad jurídica se adquiere si los pactos no son secretos y se manifiestan 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 agricultura o minería). En este caso, la comunidad de bienes no es sociedad civil con objeto mercantil y tributará por atribución de rentas.
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