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A query was raised regarding whether a joint ownership engaged in carpentry is liable for Corporate Tax. The DGT ruled that, as it is a joint ownership and not a civil society with a commercial purpose, it must 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 fiscal (constar en escritura pública o documento privado aportado a la Administración) y objeto mercantil. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido (como el agrícola o profesional). Si la entidad es una comunidad de bienes sin estas características, sus rentas se atribuyen a los socios conforme al IRPF.
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