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The inquirer asks whether a community of property engaged in the retail trade of clothing will be subject to Corporate Tax. The DGT rules that, as it is not constituted as a civil society with a commercial purpose and legal personality, it will continue to 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. La personalidad jurídica fiscal se adquiere mediante escritura pública o documento privado aportado a la Administración para obtener el NIF. El objeto mercantil implica actividades de producción, intercambio o servicios, excluyendo actividades agrícolas, ganaderas, forestales, mineras o profesionales. Si no se cumplen estos requisitos, las rentas se atribuyen a los socios conforme al IRPF.
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