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A query was raised regarding whether a partnership engaged in the haberdashery 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 through income attribution.
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 la entidad se manifiesta ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. Si la entidad no cumple estos requisitos de personalidad jurídica, sus rentas se atribuirán a los socios conforme al IRPF.
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