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A query was raised regarding whether a community of assets engaged in the bar business should be subject to Corporate Tax or remain under the income attribution regime. The DGT ruled that only civil companies with a commercial purpose and fiscal legal personality are taxpayers for Corporate Tax.
Cuestión planteada Si esta entidad debe tributar por el Impuesto sobre Sociedades a partir del 1 de enero de 2016 o continuará tributando como entidad en régimen de atribución de rentas.
Para ser contribuyente del Impuesto sobre Sociedades, la 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, excluyendo las actividades agrícolas, ganaderas, forestales, mineras y profesionales. En el caso de la comunidad de bienes consultante, continuará en el régimen de atribución de rentas.
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