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A joint ownership of commercial premises and industrial warehouses has requested clarification on whether it must pay Corporation Tax. The DGT has ruled that, as a joint ownership, it continues to be taxed under the income attribution regime.
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 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, excluyendo actividades agrícolas, ganaderas, forestales, mineras o profesionales. Las comunidades de bienes que no cumplen estos requisitos tributan por el régimen de atribución de rentas.
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