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A query was raised regarding whether a joint ownership (comunidad de bienes) exploiting real estate through leasing should be subject to Corporation Tax. The DGT ruled that joint ownerships continue to be taxed under the income attribution regime.
Cuestión planteada Si la comunidad de bienes debe tributar por el Impuesto sobre Sociedades a partir de 2016.
Las sociedades civiles con objeto mercantil son contribuyentes del Impuesto sobre Sociedades si tienen personalidad jurídica fiscal, la cual se adquiere al manifestarse ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil implica realizar actividades de producción, intercambio o prestación de servicios en un sector no excluido. Las comunidades de bienes, al no ser sociedades civiles con objeto mercantil, tributan por el régimen de atribución de rentas conforme al Impuesto sobre la Renta de las Personas Físicas.
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