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A query was raised regarding the tax regime applicable to a joint ownership (comunidad de bienes) operating a hospitality business. The Directorate General for Taxes (DGT) ruled that, due to its lack of legal personality, the joint ownership continues to be taxed through the attribution of income under Personal Income Tax (IRPF).
Cuestión planteada 1. ¿Cuál es el régimen tributario en la imposición directa de la comunidad de bienes a partir de 1 de enero de 2016?
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere si los pactos no son secretos y se manifiestan ante la Administración mediante escritura pública o documento privado aportado para la obtención del NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios, excluyendo las agrícolas, ganaderas, forestales, mineras y profesionales. Las comunidades de bienes que no cumplen estos requisitos tributan por el régimen de atribución de rentas en el IRPF.
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