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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in electrical and plumbing installation activities should be subject to Corporation Tax. The DGT ruled that, as it does not constitute a civil society with legal personality and a commercial purpose, it must continue to be taxed through the attribution of income within Personal Income Tax (IRPF).
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 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 un sector no excluido (como el agrícola o profesional). Las comunidades de bienes no cumplen estos requisitos y tributan por el régimen de atribución de rentas del IRPF.
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