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A query was raised regarding whether a partnership engaged in retail trade should be taxed under Corporate Tax or the income attribution regime. The DGT ruled that, as it lacks legal personality for tax purposes, it must continue to be taxed through the attribution of income.
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 mediante escritura pública o documento privado aportado a la Administración para obtener el NIF. Las entidades que no cumplen estos requisitos, como las comunidades de bienes, tributan por el régimen de atribución de rentas.
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