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The applicant asks whether a joint ownership (comunidad de bienes) engaged in the café and bar business is liable for Corporation Tax. The DGT rules that, as a joint ownership, it continues 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 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 mercantil, excluyendo actividades agrícolas, ganaderas, forestales, mineras o profesionales. Las comunidades de bienes no cumplen estos requisitos de sociedad civil con objeto mercantil y tributan por atribución de rentas.
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