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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in the trade of fresh meat is liable for Corporation Tax. The DGT ruled that, as it is 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 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 el NIF) y objeto mercantil. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido (como el agrícola o profesional). Las comunidades de bienes, al no cumplir estos requisitos de sociedad civil con objeto mercantil, tributan por el régimen de atribución de rentas.
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