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A query was raised regarding whether a joint ownership (comunidad de bienes) established for hardware trading should be taxed under Corporate Tax or the income attribution regime. The DGT ruled that joint ownerships continue to be taxed through the attribution of income.
Cuestión planteada Régimen de tributación de la comunidad de bienes a partir de 2016, es decir, si debe tributar por el Impuesto sobre Sociedades o en el régimen de atribución de rentas.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal requiere haberse manifestado ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido (como agricultura o actividades profesionales). Las comunidades de bienes no cumplen estos requisitos de personalidad jurídica fiscal y, por tanto, tributan por atribución de rentas.
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