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A query was raised regarding whether a joint ownership (comunidad de bienes) should be subject to Corporate Tax or remain under the income attribution regime. The DGT ruled that only civil societies possessing legal personality and a commercial purpose are subject to 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, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere si los pactos no son secretos y la entidad se manifiesta 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 en un sector no excluido (como el agrícola o profesional). Las comunidades de bienes que no cumplen estos requisitos tributan por el régimen de atribución de rentas.
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