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A query was raised regarding whether a partnership formed to operate a restaurant should be subject to Corporate Tax or the income attribution regime for Personal Income Tax. The Directorate General for Taxes (DGT) ruled that, as it is a partnership, it will be taxed through the attribution of income to its members.
Cuestión planteada 1. Si la comunidad de bienes que explotará el restaurante estará sujeta al Impuesto sobre Sociedades al considerarse a efectos fiscales una sociedad civil o deberá tributar por el régimen de atribución de rentas en el Impuesto sobre la Renta de las Personas Físicas imputando las rentas a sus socios/partícipes.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere si la sociedad se manifiesta 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 no excluidas (como las agrícolas o profesionales). En el caso de una comunidad de bienes, las rentas se atribuirán a los comuneros conforme al IRPF.
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