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A query was raised regarding whether a community of property engaged in commercial activity should be subject to Corporate Tax. The DGT ruled that, as no legal personality has been established before the Tax Administration, it continues to be taxed under the income attribution regime.
Cuestión planteada Si la entidad consultante debe tributar por el Impuesto sobre Sociedades, por considerarse sociedad civil a efectos fiscales. En tal caso, si se vería beneficiada de las exenciones de pago de impuestos en caso de optar por su disolución.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica a efectos fiscales requiere que la sociedad se haya manifestado como tal ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. Si no se cumplen estos requisitos, la entidad tributará por el régimen de atribución de rentas.
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