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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in manufacturing hardware products is liable for Corporate Tax. The DGT ruled 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 NIF) y objeto mercantil (actividad de producción, intercambio o servicios en sector mercantil). Las actividades agrícolas, ganaderas, forestales, mineras y profesionales quedan excluidas del ámbito mercantil. Si no se cumplen estos requisitos, las rentas se atribuyen a los socios conforme al IRPF.
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