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A joint ownership (comunidad de bienes) engaged in hospitality activities has queried whether it should be taxed under Corporate Tax or Personal Income Tax. The Directorate General for Taxes (DGT) has ruled that, as a joint ownership, it must remain under the income attribution regime.
Cuestión planteada Si a partir del 1 de enero de 2016, esta comunidad de bienes debe tributar por el Impuesto sobre Sociedades o puede seguir tributando por el Impuesto sobre la Renta de las Personas Físicas en régimen de atribución de rentas. En caso de estar obligada a tributar por el Impuesto sobre Sociedades, qué efectos tendría en la tributación por el Impuesto sobre el Valor Añadido.
Las sociedades civiles con objeto mercantil y personalidad jurídica son contribuyentes del Impuesto sobre Sociedades. Para tener personalidad jurídica a efectos fiscales, la sociedad civil debe constituirse en escritura pública o aportar un documento privado ante la Administración para obtener el NIF. Las comunidades de bienes, al no ser sociedades civiles con personalidad jurídica y objeto mercantil, tributan por el régimen de atribución de rentas en el IRPF.
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