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A query was raised regarding whether a joint ownership (comunidad de bienes) should be subject to Corporate Tax following the reform of Law 27/2014. The Directorate General for Taxes (DGT) ruled that only civil societies possessing legal personality and a commercial purpose are subject to Corporate Tax.
Cuestión planteada Si a partir del 1 de enero de 2016 le afectan las modificaciones producidas por la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y por lo tanto tendría que tributar por dicho Impuesto, o si permanece en el régimen de atribución de rentas del Impuesto sobre la Renta de las Personas Físicas.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere si la entidad 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 en un sector no excluido (quedan fuera las actividades agrícolas, ganaderas, forestales, mineras y profesionales). Si no se cumplen estos requisitos, la entidad tributa por el régimen de atribución de rentas en el IRPF.
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