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The applicant asks whether a joint ownership dedicated to the installation of heating and cooling systems is liable for Corporate Tax. The DGT rules that, as it is a joint ownership and not a civil society with a commercial purpose, it must 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 personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal 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 agrícola, ganadero, forestal, minero o profesional). En este caso, la comunidad de bienes sigue tributando por atribución de rentas.
What is published here, applied to a company or a specific case. The first meeting is free.
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