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A query is made as to whether certain communities of property must be taxed under Corporate Income Tax since 2016. The DGT responds that communities of property remain under the income attribution regime (Personal Income Tax) unless they are civil societies with a commercial purpose and fiscal legal personality.
Question posed: Whether the described communities of property must be taxed under Corporate Income Tax as of 2016. Specifically:
To be a taxpayer for Corporate Income Tax, the civil society must possess fiscal legal personality, which is manifested before the Administration through a public deed or a private document provided for the assignment of the Tax Identification Number (NIF). Furthermore, it must have a commercial purpose, understood as the performance of production, exchange, or service activities in a non-excluded sector. Agricultural, livestock, forestry, mining, and professional activities are excluded.
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