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A joint ownership managing a café bar has enquired whether it should be subject to Corporate Tax since 2016. The DGT has ruled that, as it lacks fiscal legal personality, it continues to be taxed under the income attribution regime.
Cuestión planteada Si la entidad consultante debe tributar por el Impuesto sobre Sociedades a partir de 1 de enero de 2016. En tal caso, si se vería beneficiada de las exenciones previstas en caso de optar por la 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 sectores no excluidos. Si no se cumplen estos requisitos, la entidad tributa por atribución de rentas.
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