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A query was raised regarding whether a joint ownership (comunidad de bienes) operating in the hospitality sector 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 continue 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, manifestada 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 servicios en un sector no excluido (como el agrícola o profesional). Las comunidades de bienes, al no cumplir estos requisitos de sociedad civil mercantil, tributan por el régimen de atribución de rentas.
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