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A joint ownership established through a private document to lease a property has queried whether it should be subject to Corporate Tax. The DGT has ruled that it will continue 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.
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 requiere realizar actividades de producción, intercambio o prestación de servicios en un sector no excluido (como el agrícola o profesional). La comunidad de bienes consultada no cumple estos requisitos para tributar por el Impuesto sobre Sociedades.
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