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The applicant asks whether a joint ownership (comunidad de bienes) dedicated to selling car spare parts is liable for Corporate Tax. The DGT rules that, as it is a joint ownership and not a civil society with a commercial purpose and fiscal legal personality, it must be taxed under the income attribution regime.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica fiscal, manifestándose ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. Además, debe tener objeto mercantil, entendido como la realización de actividades de producción, intercambio o prestación de servicios en un sector no excluido (como el agrícola, ganadero, forestal, minero o profesional). En ausencia de estos requisitos, la entidad tributará por el régimen de atribución de rentas.
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