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A query was raised regarding whether a joint ownership (comunidad de bienes) dedicated to managing inherited properties is subject to Corporate Tax. The DGT ruled that only civil societies with legal personality and a commercial purpose are liable for this tax.
Cuestión planteada Si la entidad consultante será 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 si la sociedad se manifiesta ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido, quedando fuera las actividades agrícolas, ganaderas, forestales, mineras y profesionales. La comunidad de bienes consultante tributará por el régimen de atribución de rentas.
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