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A joint ownership engaged in the sale of fish has requested clarification on whether it should be subject to Corporation Tax. The DGT has ruled that, as it is a joint ownership and not a civil society with a commercial purpose and fiscal legal personality, it must continue to be taxed through the attribution of income.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener objeto mercantil y personalidad jurídica a efectos fiscales. La personalidad jurídica se adquiere si los pactos no son secretos y se formalizan en escritura pública o documento privado aportado a la Administración para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido (como el agrícola o profesional). La entidad consultante, al ser una comunidad de bienes, tributará por el régimen de atribución de rentas.
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