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The applicant inquired whether a joint ownership (comunidad de bienes) dedicated to sports facilities is liable for Corporate Tax. The DGT ruled that, as a joint ownership, 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 fiscal. La personalidad jurídica fiscal 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 un sector no excluido (como el agrícola o profesional). En este caso, la comunidad de bienes no cumple los requisitos para ser contribuyente del Impuesto sobre Sociedades.
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