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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in computer programming should be subject to Corporation Tax since 2016. The DGT ruled that, as it does not meet the requirements of fiscal legal personality and a commercial purpose, it must continue to be taxed under the income attribution regime.
Cuestión planteada Si a partir del 1 de enero de 2016 esta comunidad de bienes está obligada a tributar por el Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica fiscal 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, quedando fuera las actividades profesionales, agrícolas, ganaderas, forestales o mineras. En este caso, la comunidad de bienes continúa en el régimen de atribución de rentas.
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