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A query was made regarding the tax regime applicable to a joint ownership (comunidad de bienes) and the classification of its income. The DGT ruled that, unless it constitutes a civil society with a commercial purpose and legal personality, it shall be taxed through income attribution under Personal Income Tax (IRPF).
Question posed: Regarding which tax regime would be applicable to the community of property in direct taxation as of 01/01/2016. And what would be the tax regime for the relationship between the member and such entity, regarding the income received on a regular basis for the provision of services in the activity and the profits subject to distribution.
To be a taxpayer for Corporate Income Tax, the civil society must possess legal personality (non-secret agreements disclosed to the Administration) and a commercial purpose (production, exchange, or service activities). Agricultural, livestock, forestry, mining, and professional activities are excluded from the commercial scope. If these requirements are not met, the income is attributed to the members in Personal Income Tax, maintaining the nature of the source (capital or economic activity).
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