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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in pharmacy activities should be taxed under Corporate Tax or via income attribution. The DGT ruled that, as it is not a civil society with legal personality and a commercial purpose, it must remain under the income attribution regime.
Cuestión planteada Si a partir del 1 de enero de 2016 debe tributar por el Impuesto sobre Sociedades o puede continuar en el régimen especial de atribución de rentas.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere si los pactos no son secretos y la entidad se manifiesta ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios, excluyendo actividades agrícolas, ganaderas, forestales, mineras y profesionales.
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