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A query was raised regarding whether a joint ownership (comunidad de bienes) established to operate restaurants should be taxed under Corporate Tax or the income attribution regime. The DGT ruled that joint ownerships continue to be taxed under the income attribution regime.
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 que la entidad se manifieste 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 las agrícolas o profesionales). Dado que la consulta trata sobre una comunidad de bienes, esta sigue tributando por el régimen de atribución de rentas.
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