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The applicant asks whether a joint ownership (comunidad de bienes) dedicated to art restoration, the sale of antiques, and the operation of a rural house is liable for Corporation Tax. The DGT rules that, as it is a joint ownership and not a civil society with a commercial purpose, it remains subject to 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 a efectos fiscales. La personalidad jurídica se adquiere si los pactos no son secretos y se manifiestan 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). En este caso, la comunidad de bienes tributará por el régimen de atribución de rentas.
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