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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 is not a civil society with a commercial purpose and fiscal legal personality, it continues to be taxed through the attribution of income to its members.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener objeto mercantil y personalidad jurídica fiscal. La personalidad jurídica se reconoce si los pactos no son secretos y se manifiesta 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, excluyendo actividades agrícolas, ganaderas, forestales, mineras o profesionales. La comunidad de bienes descrita tributa por el régimen de atribución de rentas.
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