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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in restaurant activities is liable for Corporate Tax. The DGT ruled that, as a joint ownership, it continues to 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 y personalidad jurídica a efectos fiscales. 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 no excluido (como el agrícola o profesional). Al ser la consultante una comunidad de bienes, sus rentas se atribuyen a los comuneros conforme al IRPF.
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