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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in hospitality activities would be liable for Corporation Tax. The DGT ruled that joint ownerships are taxed under the income attribution regime.
Cuestión planteada Si la comunidad de bienes será contribuyente del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener objeto mercantil y personalidad jurídica a efectos fiscales. La personalidad jurídica se adquiere si los pactos no son secretos y se manifiestan ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. Dado que la consultante constituye una comunidad de bienes, esta tributará por el régimen de atribución de rentas.
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