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A joint ownership (comunidad de bienes) inquired whether it could be considered a civil society with a commercial purpose to apply the special dissolution and liquidation regime under DT 19ª LIRPF. The DGT ruled that joint ownerships are not Corporate Taxpayers and, therefore, cannot utilise said regime.
Cuestión planteada Si podría considerarse la referida comunidad de bienes, a los efectos de la aplicación de la D.T. 19ª Ley 35/2006, de 28 de noviembre, como una sociedad civil con objeto mercantil y gozar de las exenciones fiscales que tal consideración conlleva hasta el 30 de junio de 2016 en cuanto a su posible disolución y liquidación.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica (manifestada ante la Administración mediante escritura pública o documento privado con NIF) y objeto mercantil (actividad de producción, intercambio o servicios en sector mercantil). Las comunidades de bienes no adquieren la condición de contribuyentes del Impuesto sobre Sociedades. En consecuencia, no pueden acogerse al régimen especial de disolución y liquidación previsto en la DT 19ª de la Ley 35/2006.
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