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A query was raised regarding whether a joint ownership of rural properties intended for lease is liable for Corporation Tax. The DGT ruled that, as a joint ownership, the income is attributed to the co-owners and is therefore not subject to this tax.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal requiere que la sociedad se manifieste ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios, quedando excluidas las actividades agrícolas, ganaderas, forestales y mineras. La comunidad de bienes consultante no cumple estos requisitos y tributará por el régimen de atribución de rentas.
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