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A query was raised regarding whether a community of property engaged in renting industrial premises is subject to Corporate Tax. The DGT ruled that, as it is a community of property rather than a civil company with a commercial purpose and fiscal legal personality, it will be taxed under the income attribution regime.
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 (actividad de producción, intercambio o servicios) y personalidad jurídica fiscal. La personalidad jurídica fiscal se adquiere mediante escritura pública o documento privado aportado a la Administración para la asignación del NIF. Las actividades agrícolas, ganaderas, forestales, mineras y profesionales quedan excluidas del ámbito mercantil. Las comunidades de bienes tributan por el régimen de atribución de rentas.
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