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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in residential property leasing should be subject to Corporation Tax or continue under the income attribution regime. The Directorate General for Taxes (DGT) ruled that the entity must continue to be taxed through the attribution of income to its members.
Cuestión planteada Si a partir del 1 de enero de 2016 esta comunidad de bienes puede seguir tributando a través de sus comuneros por el Impuesto sobre la Renta de las Personas Físicas en régimen de atribución de rentas o debe tributar por el Impuesto sobre Sociedades.
Las sociedades civiles con objeto mercantil y personalidad jurídica son contribuyentes del Impuesto sobre Sociedades. Para tener personalidad jurídica a efectos fiscales, la sociedad civil debe constituirse en escritura pública o en documento privado aportado ante la Administración para la asignación del NIF. No obstante, la comunidad de bienes consultante debe seguir tributando por el régimen de atribución de rentas al no ser una sociedad civil con personalidad jurídica y objeto mercantil.
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