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A query was raised regarding whether a community of property must pay Corporate Tax and which tax regime applies. The DGT ruled that only civil companies with a commercial purpose and fiscal legal personality are subject to Corporate Tax; therefore, the community of property in question remains under the income attribution regime.
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 IS, la sociedad civil debe tener objeto mercantil (actividad económica de producción, intercambio o servicios) y personalidad jurídica fiscal. Esta personalidad se adquiere si los pactos no son secretos y se manifiestan ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. Las entidades que no cumplen estos requisitos, como las comunidades de bienes, tributan por el régimen de atribución de rentas en el IRPF.
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