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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in the restaurant business is liable for Corporation Tax. The DGT ruled that, as it is a joint ownership and not a civil society with a commercial purpose, it will continue 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 personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere mediante escritura pública o documento privado aportado a la Administración para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido (como el agrícola o profesional). Las comunidades de bienes que no cumplen estos requisitos de sociedad civil con objeto mercantil tributan por atribución de rentas.
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