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A query was raised regarding whether a community of property should be taxed under Personal Income Tax or Corporate Tax. The DGT indicates that only civil companies with legal personality and a commercial purpose are liable for Corporate Tax.
Cuestión planteada CUESTION PLANTEADA: Si debe seguir tributando por el Impuesto sobre la Renta de las Personas Físicas en régimen de atribución de rentas por estimación objetiva, o por el Impuesto sobre Sociedades al asimilarla a lo dispuesto en el artículo 7 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, la 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 consiste en realizar actividades económicas de producción, intercambio o prestación de servicios para el mercado, excluyendo actividades agrícolas, ganaderas, forestales, mineras y profesionales.
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