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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in manufacturing hardware should be taxed under Corporation Tax or the income attribution regime. The DGT ruled that, as it lacks legal personality for tax purposes, it must remain under the income attribution regime.
Question raised: Whether, as of January 1, 2016, it must be taxed under Corporate Income Tax or may continue under the special income attribution regime.
To be a taxpayer for Corporate Income Tax, a civil society must have legal personality and a commercial purpose. Fiscal legal personality is acquired if the society manifests itself before the Administration through a public deed or a private document provided to obtain the NIF. Entities that do not meet these requirements, such as property communities, are taxed under the income attribution regime.
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