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A query was raised regarding whether a joint ownership (comunidad de bienes) dedicated to solar energy production should be subject to Corporation Tax. The Directorate General for Taxes (DGT) ruled that, as it is not a civil society possessing legal personality and a commercial purpose, it must continue to be taxed through the attribution of income to its members.
Cuestión planteada Si la entidad consultante debe tributar por el Impuesto sobre Sociedades 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 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 en un sector no excluido (como el agrícola o profesional). En este caso, la comunidad de bienes sigue tributando por el régimen de atribución de rentas.
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