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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in bar activities should be subject to Corporate Tax. The DGT ruled that, as no legal personality has been established before the Administration, it continues to be taxed through the attribution of income.
Cuestión planteada Si esta comunidad de bienes debe tributar por el Impuesto sobre Sociedades por considerarse sociedad civil a efectos fiscales y, en tal caso, cuáles serían las consecuencias de su disolución.
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 no excluidas (como las agrícolas o profesionales).
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