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A query was raised regarding whether a partnership engaged in retail trade should be subject to Corporate Tax. The DGT ruled that, as it is not a civil society with a commercial purpose and fiscal legal personality, it maintains its regime of income attribution.
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 y personalidad jurídica fiscal, manifestada ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. Las comunidades de bienes, al no ser sociedades civiles con objeto mercantil, siguen tributando por el régimen de atribución de rentas en el IRPF. En consecuencia, la entidad consultante mantiene su aplicación del régimen especial del recargo de equivalencia en el IVA.
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