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A query was raised regarding the Corporation Tax regime applicable to a joint ownership community (comunidad de bienes) from 2016 onwards. The DGT ruled that, as it is not a civil society with legal personality and a commercial purpose, the community remains subject to the income attribution regime.
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?
Las sociedades civiles con personalidad jurídica y objeto mercantil son contribuyentes del Impuesto sobre Sociedades. Para tener personalidad jurídica a efectos fiscales, la sociedad civil debe haberse manifestado como tal ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil implica realizar una actividad económica de producción, intercambio o prestación de servicios en un sector no excluido (como el agrícola o profesional). Las comunidades de bienes que no cumplan estos requisitos tributan por el régimen de atribución de rentas en el IRPF.
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