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A query was raised regarding whether a community of assets engaged in commercial activity should be taxed under Corporate Tax or via income attribution. The Directorate General for Taxes (DGT) ruled that, as it is not a civil society with a commercial purpose, it must continue to be taxed through the attribution of income to its members.
Cuestión planteada Si la comunidad de bienes debe tributar conforme al régimen de atribución de rentas en el Impuesto sobre la Renta de las Personas Físicas.
Las sociedades civiles con objeto mercantil son contribuyentes del Impuesto sobre Sociedades si se manifiestan como tales ante la Administración. Sin embargo, las comunidades de bienes no están sujetas al Impuesto sobre Sociedades. Por tanto, las rentas de la comunidad de bienes se atribuyen a los comuneros conforme al régimen de la LIRPF.
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