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A query was raised regarding whether a community of property engaged in inshore fishing should be subject to Corporate Tax. The DGT ruled that, as it fails to meet the requirements of legal personality and commercial purpose, it continues 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 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 (como el agrícola, ganadero, forestal, minero o profesional).
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