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A query was raised regarding whether a joint ownership engaged in retail trade should be taxed under Corporate Tax or via income attribution. The DGT ruled that, as no legal personality has been declared to the Administration, it continues to be taxed under the income attribution regime.
Cuestión planteada Si esta comunidad de bienes se considera una sociedad civil con objeto mercantil a efectos fiscales, y por lo tanto contribuyente del Impuesto sobre Sociedades a partir del 1 de enero de 2016, o en caso contrario, si seguirá tributando con entidad en atribución de rentas conforme al régimen especial regulado en la sección 2ª del título X de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere mediante escritura pública o documento privado aportado a la Administración para la asignación del NIF. El objeto mercantil consiste en realizar actividades de producción, intercambio o servicios en sectores no excluidos (como el agrícola o profesional).
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