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A query was made regarding the tax regime of a community of property engaged in carpentry. The DGT clarifies that if the entity possesses legal personality and a commercial purpose, it is subject to Corporate Tax; otherwise, it remains under the income attribution regime.
Cuestión planteada Sobre cuál sería el régimen tributario aplicable a la comunidad de bienes en imposición directa y en la imposición indirecta (IVA) a partir del 01/01/2016. Y cuál sería el régimen tributario de la relación comunero-partícipe con tal entidad, de los rendimientos que perciba de forma habitual por la prestación de sus servicios en la actividad y de los beneficios que sean objeto de reparto.
Para ser contribuyente del Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica (manifestada ante la Administración mediante escritura pública o documento privado aportado para el NIF) y objeto mercantil (actividad de producción, intercambio o servicios). Las actividades agrícolas, ganaderas, forestales, mineras y profesionales quedan excluidas. Si no cumple estos requisitos, la comunidad de bienes tributa por atribución de rentas en el IRPF. En cuanto al IVA, la actividad pasará a tributar por el régimen general.
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