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The applicant asks whether their joint ownership (comunidad de bienes) should be taxed under Corporate Tax or continue under Personal Income Tax. The DGT rules that, as it lacks fiscal legal personality, it must continue to be taxed under the income attribution regime.
Cuestión planteada Si la entidad consultante se considerará incluida en el artículo 7.1.a) de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, o si por el contrario, durante el ejercicio 2016 y siguientes seguirá tributando por el Impuesto sobre la Renta de las Personas Físicas como entidad en atribución de rentas.
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. Si la entidad no cumple estos requisitos, sus rentas se atribuirán a los socios conforme al Impuesto sobre la Renta de las Personas Físicas.
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