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A joint ownership engaged in the fruit and vegetable trade has enquired whether it should be subject to Corporate Tax. The DGT has ruled that it will 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. El objeto mercantil excluye actividades agrícolas, ganaderas, forestales, mineras y profesionales. Al ser una comunidad de bienes, la entidad tributará por atribución de rentas.
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