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A joint ownership engaged in the purchase, sale, and rental of tobacco machines has queried whether it should be subject to Corporate Tax. The DGT ruled that, as it is a joint ownership and not a civil society with a commercial purpose and fiscal legal personality, the income is attributed to the partners.
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 manifiestan ante la Administración mediante escritura pública o documento privado aportado 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). En este caso, la comunidad de bienes sigue tributando bajo el régimen de atribución de rentas.
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