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A query was raised regarding whether a company that is part of a joint ownership (comunidad de bienes) engaged in property rentals is subject to Corporate Tax. The DGT ruled that the joint ownership will continue to be taxed through the attribution of income to its members.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para que una sociedad civil sea contribuyente del Impuesto sobre Sociedades debe tener objeto mercantil y personalidad jurídica a efectos fiscales. La personalidad jurídica se adquiere si los pactos no son secretos y se manifiestan 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, excluyendo actividades agrícolas, ganaderas, forestales, mineras o profesionales. En este caso, la comunidad de bienes tributará por el régimen de atribución de rentas.
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