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The applicant asks whether a community of property engaged in bar activities must pay Corporate Tax. The DGT rules that, as it lacks legal personality for tax purposes, 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 que una sociedad civil sea contribuyente del Impuesto sobre Sociedades, 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). En ausencia de estos requisitos, la entidad tributa por atribución de rentas.
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