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A query was raised regarding whether a joint ownership (comunidad de bienes) providing auxiliary insurance services is liable for Corporate Tax. The DGT ruled that, as it is not a civil society with a commercial purpose, the entity continues to be taxed through the attribution of income to its members.
Cuestión planteada Si la sociedad 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 mediante escritura pública o documento privado aportado a la Administración 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. Al no cumplir estos requisitos, la comunidad de bienes tributa por el régimen de atribución de rentas.
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