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V0092-17 ·19 January 2017 ·consulta-vinculante Medium impact
Tax

Joint ownerships taxed via income attribution for IRPF if they lack a commercial purpose

A query was raised regarding whether a joint ownership (comunidad de bienes) dedicated to operating a shopping gallery should be taxed under Corporate Tax or Personal Income Tax (IRPF). The DGT ruled that, as a joint ownership, it must continue to be taxed under the income attribution regime for IRPF.

In 6 key points

How it affects those involved

This confirms that joint ownerships without a commercial purpose remain subject to the income attribution regime for personal income tax purposes rather than corporate tax.

Lifecycle

2017-01-19PublishedPublished 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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