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The query concerns the tax regime applicable to a community of property engaged in retail trade. The DGT clarifies that civil companies with a commercial purpose and fiscal legal personality are subject to Corporation Tax, whereas communities of property remain under the income attribution regime.
Cuestión planteada Régimen tributario aplicable a la comunidad de bienes en la imposición directa y a los efectos del Impuesto sobre el Valor Añadido a partir del 1 de enero de 2016.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener objeto mercantil (actividad de producción, intercambio o servicios en sector no excluido) y personalidad jurídica fiscal, manifestada ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. Las actividades agrícolas, ganaderas, forestales, mineras y profesionales quedan excluidas del ámbito mercantil. Las comunidades de bienes que no cumplen estos requisitos tributan por atribución de rentas en el IRPF y pueden ser sujetos pasivos del IVA como empresarios.
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