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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in retail trade is liable for Corporate Tax. The DGT ruled that, as it is not a civil society with a commercial purpose and fiscal legal personality, it must 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 objeto mercantil y personalidad jurídica fiscal, manifestándose ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil implica actividades de producción, intercambio o servicios en sectores no excluidos (como agricultura o actividades profesionales). Al ser una comunidad de bienes, la entidad consultante sigue tributando por el régimen de atribución de rentas.
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