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A query was raised regarding whether a joint ownership (comunidad de bienes) dedicated to furniture restoration should be subject to Corporate Tax since 2016. The DGT ruled that, as it is not a civil society with legal personality and a commercial purpose, it continues to be taxed under the income attribution regime.
Cuestión planteada 1. Si la entidad debe tributar por el Impuesto sobre Sociedades a partir de 1 de enero de 2016.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere mediante escritura pública o documento privado aportado a la Administración 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). Las comunidades de bienes que no cumplen estos requisitos tributan por atribución de rentas.
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