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A query was raised regarding whether a joint ownership (comunidad de bienes) dedicated to telephone installations is liable for Corporation Tax. The DGT ruled that, as it is a joint ownership and not a civil society with a commercial purpose and fiscal legal personality, it must 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 se reconoce si los pactos no son secretos y se formalizan en 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 mercantil, excluyendo actividades agrícolas, ganaderas, forestales, mineras o profesionales. La entidad consultante, al ser una comunidad de bienes, sigue tributando por el régimen de atribución de rentas.
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