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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in property leasing should be taxed under Corporation Tax as a civil partnership with a commercial purpose. The DGT ruled that, as it lacks legal personality for tax purposes, the entity continues to be taxed under the income attribution regime.
Cuestión planteada Si la entidad consultante debe tributar por el Impuesto sobre Sociedades por considerarse sociedad civil a efectos fiscales aun cuando en su creación se le diera forma de comunidad de bienes. En tal caso, si se vería beneficiada de las exenciones de pago de impuestos en caso de optar por su disolución. Si las respuestas serían distintas si no hubiese existido aportación en su constitución.
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 sociedad se manifiesta ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil implica realizar actividades de producción, intercambio o prestación de servicios en un sector no excluido. Al no cumplir estos requisitos, la comunidad de bienes tributa por atribución de rentas.
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