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A query is made as to whether a community of property dedicated to the preparation of ready-made meals must be taxed under Corporate Income Tax or under the income attribution regime. The DGT responds that, as it is not a civil society with legal personality and a commercial purpose, it must continue to be taxed under the income attribution regime.
Question posed: Whether this entity must be taxed under Corporate Income Tax as of January 1, 2016, or will continue to be taxed as an entity under the income attribution regime.
For a civil society to be a taxpayer for Corporate Income Tax, it must possess legal personality and a commercial purpose. Fiscal legal personality is acquired through a public deed or a private document submitted to the Administration to obtain a Tax Identification Number (NIF). A commercial purpose implies performing production, exchange, or service activities in a non-excluded sector (such as agriculture or professional activities). If both requirements are not met, the entity shall be taxed under the income attribution regime.
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