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A query was raised regarding whether a partnership (comunidad de bienes) dedicated to leasing industrial premises is liable for Corporation Tax. The DGT ruled that, as it is not a civil society with a commercial purpose, the entity continues to 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, entendido como la realización de actividades de producción, intercambio o prestación de servicios para el mercado. Asimismo, debe tener personalidad jurídica fiscal, manifestándose ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. Las entidades que realizan actividades agrícolas, ganaderas, forestales, mineras o profesionales quedan excluidas del ámbito mercantil. En este caso, la comunidad de bienes tributará por el régimen de atribución de rentas.
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