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A query was raised regarding whether a joint ownership community (comunidad de bienes) engaged in the wholesale trade of bread and pastries is subject to Corporate Tax. The Directorate General for Taxes (DGT) ruled that, as a joint ownership community, it continues 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 a efectos fiscales. La personalidad jurídica se adquiere si los pactos no son secretos y se manifiestan ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido (como agricultura o minería). Las comunidades de bienes no cumplen estos requisitos y tributan por el régimen de atribución de rentas.
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