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A query was raised regarding whether a joint ownership (comunidad de bienes) dedicated to renting industrial premises is liable for Corporate 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 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) y personalidad jurídica fiscal. La personalidad jurídica fiscal se adquiere mediante escritura pública o documento privado aportado a la Administración para la asignación del NIF. Las actividades agrícolas, ganaderas, forestales, mineras y profesionales no tienen objeto mercantil. Las comunidades de bienes que no cumplan estos requisitos tributan por atribución de rentas en el IRPF.
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