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A query was raised regarding the tax regime applicable to a joint ownership (comunidad de bienes) consisting of one individual and two companies. The Directorate General for Taxes (DGT) ruled that the joint ownership continues to be taxed through the attribution of income to its members.
Cuestión planteada Régimen tributario en la imposición directa de la comunidad de bienes a partir del 1 de enero de 2016.
Las sociedades civiles con objeto mercantil y personalidad jurídica son contribuyentes del Impuesto sobre Sociedades. Para tener personalidad jurídica a efectos fiscales, la sociedad civil debe haberse manifestado ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. Las comunidades de bienes, al no ser sociedades civiles con personalidad jurídica y objeto mercantil, tributan por el régimen de atribución de rentas. Las rentas se atribuyen a los socios, manteniendo la naturaleza de la actividad que las genera.
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