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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in the hospitality sector should be subject to Corporation Tax or remain under the income attribution regime. The DGT ruled that, as it is not a civil society with legal personality and a commercial purpose, it must continue under the income attribution regime.
Cuestión planteada Si a partir del 1 de enero de 2016 debe tributar por el Impuesto sobre Sociedades o puede continuar en el régimen especial 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 se adquiere si la sociedad se constituye en escritura pública o en documento privado aportado a la Administración para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios, excluyendo las agrícolas, ganaderas, forestales, mineras y profesionales. Las comunidades de bienes no cumplen estos requisitos y tributan por atribución de rentas.
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