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The applicant asks whether a joint ownership community dedicated to hairdressing is liable for Corporate Tax. The DGT rules that, as it is not a civil society with a commercial purpose, it continues to be taxed through the attribution of income to its members.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener objeto mercantil y personalidad jurídica fiscal. La personalidad jurídica se reconoce si los pactos no son secretos y se han manifestado 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 en un sector mercantil, excluyendo actividades agrícolas, ganaderas, forestales, mineras o profesionales. En este caso, la comunidad de bienes tributará por el régimen de atribución de rentas.
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