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A query was raised regarding whether a joint ownership (comunidad de bienes) dedicated to property leasing should have been subject to Corporation Tax since 2016. The DGT ruled that, as a joint ownership, it remains subject to the income attribution regime.
Cuestión planteada Si a partir del día 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 requiere haberse constituido en escritura pública o haber aportado un documento privado ante la Administración para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios, excluyendo actividades agrícolas, ganaderas, forestales, mineras o profesionales. La entidad consultante, al ser una comunidad de bienes, tributa por el régimen de atribución de rentas.
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