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A query was made regarding the tax regime of a joint ownership community operating a tourist accommodation business. The DGT ruled that, as it is not a civil society with a commercial purpose and legal personality, it continues to be taxed through income attribution in 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?
Las sociedades civiles con objeto mercantil y personalidad jurídica son contribuyentes del Impuesto sobre Sociedades. Para tener personalidad jurídica a efectos fiscales, la sociedad debe haberse manifestado ante la Administración mediante escritura pública o documento privado aportado para la asignación 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 cumplan estos requisitos tributan por el régimen de atribución de rentas en el IRPF.
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