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A query was raised regarding whether a joint ownership community consisting of seven individuals owning rental properties should be subject to Corporate Tax. The Directorate General for Taxes (DGT) ruled that, as it is not a civil society with a commercial purpose and legal personality, it continues to be taxed under the income attribution regime within Personal Income Tax.
Cuestión planteada Régimen tributario en la imposición directa de la comunidad de bienes a partir del 1 de enero de 2016.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener objeto mercantil y personalidad jurídica, manifestada ante la Administración mediante escritura pública o documento privado con NIF. Las comunidades de bienes no tienen personalidad jurídica a efectos fiscales y sus rentas se atribuyen a los miembros. Los rendimientos del arrendamiento de inmuebles se consideran rendimientos del capital inmobiliario, salvo que se emplee al menos una persona con contrato laboral a jornada completa.
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