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V0016-17 ·3 January 2017 ·consulta-vinculante Medium impact
Tax

Joint ownerships retain income attribution regime and are not subject to Corporation Tax

A query was raised regarding whether a joint ownership (comunidad de bienes) operating a bar-restaurant should be subject to Corporation Tax or maintain the income attribution regime. The DGT ruled that joint ownerships continue to be taxed via income attribution and do not transition to Corporation Tax.

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2017-01-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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