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The tax regime for a community of property engaged in bread manufacturing is examined. The DGT clarifies that if the community has a commercial purpose and legal personality, 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 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 objeto mercantil y personalidad jurídica, manifestada ante la Administración mediante escritura pública o documento privado con NIF. Si no cumple estos requisitos, la comunidad de bienes tributa por el régimen de atribución de rentas en el IRPF. En el IVA, la comunidad de bienes es sujeto pasivo si constituye una unidad económica que realiza actividades empresariales. El régimen simplificado del IVA es aplicable si la entidad no está excluida del régimen de estimación objetiva en el IRPF.
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