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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in the development and sale of buildings is liable for Corporation Tax. The DGT ruled that, as it is a joint ownership rather than a civil society with a commercial purpose and separate tax personality, it must continue to 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 (actividad de producción, intercambio o servicios en sector 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. Las actividades agrícolas, ganaderas, forestales, mineras y profesionales quedan excluidas del ámbito mercantil. En este caso, la comunidad de bienes tributará por el régimen de atribución de rentas.
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