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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in the bread and pastry trade is liable for Corporate Tax. The DGT ruled that, as it is not a civil society with a commercial purpose and fiscal legal personality, it must be taxed under the income attribution regime.
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 (actividad de producción, intercambio o servicios en sector mercantil) y personalidad jurídica fiscal. La personalidad jurídica se reconoce si los pactos no son secretos y se manifiesta ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. Las actividades agrícolas, ganaderas, forestales, mineras y profesionales quedan excluidas del ámbito mercantil. En este caso, la comunidad de bienes sigue tributando por atribución de rentas.
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