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A query was raised regarding whether a community of property engaged in the operation of a café-bar is subject to Corporate Tax. The DGT ruled that, as it is a community of property rather than a civil society with a commercial purpose and legal personality, it will continue to be taxed under the income attribution regime.
Question posed: Whether the consulting company will be a taxpayer for Corporate Income Tax
To be a taxpayer for Corporate Income Tax, a civil society must have a commercial purpose and legal personality. Fiscal legal personality is acquired through a public deed or a private document submitted to the Administration to obtain a Tax Identification Number (NIF). A commercial purpose implies performing production, exchange, or service activities within a commercial sector, excluding agricultural, livestock, forestry, mining, or professional activities. If these requirements are not met, the income is attributed to the partners in accordance with Personal Income Tax (IRPF).
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