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A query was raised regarding whether a community of property engaged in the furniture trade is a taxpayer for Corporate Tax. The DGT ruled that, as it is a community of property rather than a civil company with a commercial purpose and fiscal legal personality, it will continue to be taxed under the income attribution regime.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para que una sociedad civil sea contribuyente del Impuesto sobre Sociedades debe tener objeto mercantil y personalidad jurídica fiscal. 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, la entidad tributa por el régimen de atribución de rentas.
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