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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in bar activities should be taxed under Corporation Tax or the income attribution regime. The DGT ruled that only civil societies with legal personality and a commercial purpose are subject to Corporation Tax.
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, la 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. Si no se cumplen estos requisitos, la entidad tributará por el régimen de atribución de rentas.
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