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The applicant asks whether a joint ownership (comunidad de bienes) dedicated to the sale of food products is subject to Corporate Tax. The DGT rules that, as it is a joint ownership and not a civil society with a commercial purpose, it must continue to 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 objeto mercantil y personalidad jurídica a efectos fiscales. La personalidad jurídica se adquiere si los pactos no son secretos y se manifiestan ante la Administración mediante escritura pública o documento privado aportado para la asignación del NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido (como el agrícola o profesional).
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