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A query was raised regarding whether a joint ownership (comunidad de bienes) operating a bar and restaurant should be taxed under Corporation Tax or through the income attribution regime. The Directorate General for Taxes (DGT) ruled that, as it lacks legal personality, it must continue to be taxed under the income attribution regime.
Cuestión planteada Si la entidad consultante puede continuar tributando por el régimen de atribución de rentas o deberá obligatoriamente y por aplicación del artículo 7 de la Ley 27/2014, ser contribuyente del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere mediante escritura pública o documento privado aportado a la Administración para obtener el NIF. Si la entidad es una comunidad de bienes sin estas características, sus rentas se atribuyen a los socios conforme al IRPF.
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