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A query was raised regarding whether a joint ownership community dedicated to a children's leisure centre should be taxed under Corporate Tax or via income attribution in Personal Income Tax. The DGT determines that it shall be taxed under the income attribution regime.
Cuestión planteada 1. Si será de aplicación para la comunidad de bienes de futura creación el régimen fiscal de atribución de rentas en el IRPF o será contribuyente del Impuesto sobre Sociedades.
Las sociedades civiles con objeto mercantil son contribuyentes del Impuesto sobre Sociedades si se manifiestan como tales ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. Para ello, deben realizar actividades económicas de producción, intercambio o prestación de servicios en un sector mercantil. Al no ser una sociedad civil con objeto mercantil, la comunidad de bienes tributará por el régimen de atribución de rentas en el IRPF.
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