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A joint ownership dedicated to the trade of pharmaceutical products has requested clarification on whether it should be taxed under Corporate Tax or via the income attribution regime. The Directorate General for Taxes (DGT) has ruled that, as a joint ownership, it must continue to be taxed under the income attribution regime.
Cuestión planteada Si a partir del 1 de enero de 2016 la entidad consultante debe tributar por el Impuesto sobre Sociedades o seguir tributando en régimen de atribución de rentas.
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, excluyendo actividades agrícolas, ganaderas, forestales, mineras y profesionales. Al no ser una sociedad civil con estas características, la comunidad de bienes tributa por atribución de rentas.
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