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A query was raised regarding whether a joint ownership (comunidad de bienes) operating a bar and café should be taxed under Corporate Tax or Personal Income Tax. The Directorate General for Taxes (DGT) ruled that, as it is a joint ownership and not a civil society with a commercial purpose, it continues to be taxed under the income attribution regime.
Cuestión planteada Si la comunidad de bienes estaría sujeta al Impuesto sobre Sociedades, o por el contrario, por compartir la titularidad del inmueble y ejercer directamente la actividad se considera actividad de la comunidad de bienes sin carácter mercantil y sus rendimientos sujetos al Impuesto sobre la Renta de las Personas Físicas de los comuneros.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica (pactos no secretos y manifestación ante la Administración) y objeto mercantil. Las comunidades de bienes, al no ser sociedades civiles con objeto mercantil, no son contribuyentes del Impuesto sobre Sociedades. Por tanto, sus rentas se atribuyen a los comuneros conforme al régimen de atribución de rentas del IRPF.
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