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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in retail butchery and deli business is subject to 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. 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 sectores no excluidos (como agricultura o ganadería). La comunidad de bienes consultante no cumple estos requisitos y tributará por el régimen de atribución de rentas.
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