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A joint ownership (comunidad de bienes) providing tax consultancy and property management services has queried whether it is liable for Corporation Tax. The DGT ruled that, as it is not a civil society with legal personality and a commercial purpose, it is taxed through the attribution of income to its members.
Cuestión planteada 1) Si el consultante es contribuyente del impuesto sobre Sociedades en el 2016.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica (pactos no secretos manifestados ante la Administración mediante escritura o documento privado con NIF) y objeto mercantil (actividad de producción, intercambio o servicios no excluida). Las comunidades de bienes, al no cumplir estos requisitos, no tributan por el Impuesto sobre Sociedades, sino que sus rentas se atribuyen a los socios conforme a la LIRPF. Dichos rendimientos mantienen la naturaleza de la actividad económica desarrollada por la entidad.
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