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The applicant inquired whether a joint ownership (comunidad de bienes) operating a café and bar is subject to Corporation 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 be taxed through the attribution of income to its members.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades.
Para que una sociedad civil sea contribuyente del Impuesto sobre Sociedades debe tener objeto mercantil y personalidad jurídica a efectos fiscales. La personalidad jurídica se adquiere si los pactos no son secretos y se formalizan en escritura pública o documento privado aportado a la Administración para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido (como el agrícola o profesional). La comunidad de bienes consultante no cumple estos requisitos y tributará por el régimen de atribución de rentas.
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