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A joint ownership of graphic arts and web design services has requested clarification on 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 continues to be taxed under the income attribution regime for Personal Income Tax.
Cuestión planteada Si la entidad consultante debe tributar por el Impuesto sobre Sociedades o por el Impuesto sobre la Renta de las Personas Físicas.
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). Si no se cumplen estos requisitos, las rentas se atribuyen a los socios por el IRPF.
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