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A query was raised regarding whether a partnership managing a pharmacy must be taxed under Corporate Tax. The DGT ruled that, as it is a professional activity, it lacks a commercial purpose and continues to be taxed through the attribution of income.
Cuestión planteada Si la comunidad de bienes debe tributar en el Impuesto sobre Sociedades a partir de 2016. En caso afirmativo, régimen tributario de la relación comunero-partícipe con la entidad, y de los rendimientos que perciba de forma habitual por la prestación de sus servicios en la actividad y de los beneficios que sean objeto de reparto.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener objeto mercantil, entendido como actividad de producción, intercambio o servicios en un sector no excluido. Las actividades de carácter profesional están excluidas de este ámbito mercantil. Por tanto, la comunidad de bienes consultante sigue tributando bajo el régimen de atribución de rentas en el IRPF.
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