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A query was raised regarding whether a partnership engaged in the fish trade should be subject to Corporation Tax since 2016. The DGT ruled that, as it is a partnership and not 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 que una sociedad civil sea contribuyente del Impuesto sobre Sociedades debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica a efectos fiscales requiere que la sociedad se manifieste 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). Si no se cumplen estos requisitos, la entidad tributará por el régimen de atribución de rentas.
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