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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in renting industrial premises 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.
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 formalizan en escritura pública o documento privado aportado a la Administración para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios, excluyendo actividades agrícolas, ganaderas, forestales, mineras o profesionales. Las comunidades de bienes, al no ser sociedades civiles con objeto mercantil, tributan por el régimen de atribución de rentas.
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