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A query was raised regarding whether a community of property engaged in the sale of clothing and footwear is liable for Corporation Tax. The DGT ruled that, as it is not a civil society with a mercantile purpose, the entity continues 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 objeto mercantil y personalidad jurídica a efectos fiscales. La personalidad jurídica se reconoce si los pactos no son secretos y se manifiestan ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector mercantil, quedando excluidas las actividades agrícolas, ganaderas, forestales, mineras y profesionales. En este caso, la comunidad de bienes tributará por atribución de rentas.
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