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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in the hospitality sector should be subject to Corporation Tax and whether its members' salaries are deductible. The DGT ruled that, as the entity lacks legal personality for tax purposes, it continues to be taxed through the attribution of income to its members.
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 los socios trabajadores percibirían rendimientos del trabajo personal por los servicios prestados a dicha entidad mediante la correspondiente nómina, y si la mencionada nómina, será gasto deducible en el Impuesto sobre Sociedades.
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. Al no cumplir estos requisitos, la comunidad de bienes tributa por el régimen de atribución de rentas.
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