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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in selling shelving units should be subject to Corporation Tax since 2016. The DGT ruled that, as it is a joint ownership rather than a civil society with legal personality and a commercial purpose, it must continue to be taxed under the income attribution regime.
Cuestión planteada Si a partir del 1 de enero de 2016 esta comunidad de bienes está obligada a tributar por el Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica a efectos fiscales requiere que la sociedad se haya manifestado ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido (como el agrícola o profesional). Las comunidades de bienes que no cumplen estos requisitos tributan por el régimen de atribución de rentas.
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