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A query was raised regarding whether a community of property should be subject to Corporate Tax or remain under the income attribution regime. The DGT ruled that only civil companies possessing legal personality and a commercial purpose are liable for Corporate Tax.
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, la sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere si se constituye en escritura pública o si el documento privado se aporta a la Administración para obtener el NIF. El objeto mercantil requiere realizar actividades de producción, intercambio o servicios, excluyendo actividades agrícolas, ganaderas, forestales, mineras y profesionales. Las comunidades de bienes sin estas características mantienen el régimen de atribución de rentas.
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