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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in the street vending of fruit and vegetables is liable for Corporation Tax. The DGT ruled that, as it is a joint ownership and not a civil society with a commercial purpose, 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 personalidad jurídica fiscal (constar en escritura pública o documento privado aportado a la Administración para obtener NIF) y objeto mercantil. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido. Las actividades agrícolas, ganaderas, forestales, mineras y profesionales se consideran ajenas al ámbito mercantil. Por tanto, las comunidades de bienes tributan por atribución de rentas.
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