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A query was raised regarding whether a joint ownership (comunidad de bienes) dedicated to cleaning services is liable for Corporation Tax. The DGT ruled that, as it is not a civil society with a commercial purpose, it must continue to be taxed under the income attribution regime.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
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 prestación de servicios en un sector no excluido (como el agrícola o profesional). En este caso, la comunidad de bienes no cumple los requisitos para ser sociedad civil con objeto mercantil y tributará por atribución de rentas.
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