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The applicant asks whether a joint ownership (comunidad de bienes) engaged in the café-bar business is subject to Corporate Tax. The DGT rules that, as a joint ownership, it 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 y personalidad jurídica a efectos fiscales. La personalidad jurídica se adquiere mediante escritura pública o documento privado aportado a la Administración para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en sectores no excluidos (como agrícolas o profesionales). Al ser una comunidad de bienes, la entidad consultante no cumple estos requisitos y tributa por atribución de rentas.
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