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A query was raised regarding whether a joint ownership community (comunidad de bienes) operating a hairdressing business is liable for Corporate Tax. The Directorate General for Taxes (DGT) ruled that, as it is a joint ownership community and not a civil society with a commercial purpose, its income is attributed directly to the partners.
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, manifestada ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido (como el agrícola o profesional). Las comunidades de bienes, al no ser sociedades civiles con objeto mercantil, tributan mediante el régimen de atribución de rentas.
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