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The inquiry asks whether a joint ownership dedicated to toolmaking is liable for Corporate Tax. The DGT rules that, as it is a joint ownership and not a civil society with a commercial purpose, it must 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 personalidad jurídica fiscal (constar en escritura pública o documento privado aportado a la Administración para obtener el NIF) y objeto mercantil (actividad de producción, intercambio o servicios no excluidas). Las entidades que realizan actividades agrícolas, ganaderas, forestales, mineras o profesionales no tienen objeto mercantil. Las comunidades de bienes que no cumplen estos requisitos de sociedad civil con objeto mercantil tributan por atribución de rentas.
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