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The applicant asks whether a joint ownership (comunidad de bienes) dedicated to property rentals is subject to Corporate Tax. The DGT rules that, as it does not meet the requirements for fiscal legal personality, it will continue to be taxed through the attribution of income to its members.
Cuestión planteada Si la entidad consultante será contribuyente del Impuesto sobre Sociedades
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica fiscal y objeto mercantil. La personalidad jurídica fiscal se adquiere mediante escritura pública o documento privado aportado a la Administración para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios, excluyendo actividades agrícolas, ganaderas, forestales, mineras y profesionales. Si no se cumplen estos requisitos, la entidad tributará por el régimen de atribución de rentas.
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