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A query was raised regarding whether a joint ownership community (comunidad de bienes) engaged in advertising production must be dissolved to be taxed under Corporation Tax. The DGT ruled that, as it is a joint ownership community and not a civil society with legal personality and a commercial purpose, it must continue to be taxed under the income attribution regime.
Cuestión planteada Si la comunidad de bienes debe ser disuelta y tributar por el 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 la asignación del NIF. El objeto mercantil implica realizar actividades de producción, intercambio o prestación de servicios en un sector no excluido. Las comunidades de bienes, al no cumplir estos requisitos de personalidad jurídica fiscal, tributan por atribución de rentas en el IRPF.
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