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A query was raised regarding whether a partnership engaged in fishing and fish sales must pay Corporation Tax. 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 ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica a efectos fiscales requiere que la sociedad se haya manifestado 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). La entidad consultante, al ser una comunidad de bienes, tributará por el régimen de atribución de rentas.
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