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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in dental clinic activities should be taxed under Corporate 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.
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. Las entidades que carecen de esta personalidad jurídica, como las comunidades de bienes, tributan por el régimen de atribución de rentas.
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