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A query was raised regarding whether a joint ownership (comunidad de bienes) operating a bar is subject to Corporate Tax. The DGT ruled that, as it is not a civil society with a commercial purpose and fiscal legal personality, it must 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 personalidad jurídica fiscal y objeto mercantil. 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). La comunidad de bienes consultante no cumple estos requisitos y tributará por atribución de rentas.
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