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A query was raised regarding whether a community of property engaged in plastering and gypsum activities should be taxed under Corporation Tax or the income attribution regime. 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 debe permanecer 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. El objeto mercantil requiere realizar actividades de producción, intercambio o servicios, excluyendo las agrícolas, ganaderas, forestales, mineras y profesionales. Las comunidades de bienes no cumplen estos requisitos y tributan por atribución de rentas.
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