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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in the trade of combustible gases is liable for 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, it must be taxed through the attribution of income to its members.
Question raised: Whether the consulting company will be a taxpayer for Corporate Income Tax purposes
To be a taxpayer for Corporate Income Tax purposes, a civil society must have a commercial purpose and legal personality for tax purposes. Legal personality is recognized if the agreements are not secret and have been disclosed to the Administration through a public deed or a private document provided for the purpose of obtaining a Tax Identification Number (NIF). A commercial purpose implies performing production, exchange, or service activities in a non-excluded sector (such as the agricultural or professional sector). Property communities, as they are not civil societies with a commercial purpose, are taxed under the income attribution regime.
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