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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in property leasing is liable for Corporation Tax. The DGT ruled that, as it does not meet the requirements of legal personality and commercial purpose, the entity continues to be taxed under the income attribution regime.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
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 obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido (como el agrícola o profesional). Al no cumplir estos requisitos, la comunidad de bienes tributa por atribución de rentas.
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