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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in masonry is liable for Corporation Tax. The DGT ruled that, as it is a joint ownership and not a civil partnership with a commercial purpose and fiscal legal personality, 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 objeto mercantil y personalidad jurídica a efectos fiscales. La personalidad jurídica se reconoce si los pactos no son secretos y se han manifestado 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 el agrícola o profesional). La entidad consultante, al ser una comunidad de bienes, sigue tributando por el régimen de atribución de rentas.
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