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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in operating a bar-café should be subject to Corporate Tax. The DGT ruled that, as it does not meet the requirements of legal personality and a commercial purpose, it continues to be taxed under the income attribution regime.
Cuestión planteada Si debe tributar por el Impuesto sobre Sociedades a partir del 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 si los pactos no son secretos y se formalizan en 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).
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