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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in the restaurant business is liable for Corporate Tax. The DGT ruled that, as it is not a civil society with legal personality and a commercial purpose, 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 y objeto mercantil. La personalidad jurídica fiscal se adquiere si la sociedad se manifiesta 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). En este caso, la comunidad de bienes sigue tributando por atribución de rentas.
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