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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in freight transport is liable for Corporation Tax. The DGT ruled that only civil societies with a commercial purpose and fiscal legal personality are subject to this tax.
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 han manifestado 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 mercantil, excluyendo actividades agrícolas, ganaderas, forestales, mineras o profesionales. Al ser una comunidad de bienes, la entidad tributará por el régimen de atribución de rentas.
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