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V0095-20 ·17 January 2020 ·consulta-vinculante Medium impact
Tax

A joint venture may apply the special Corporate Tax regime if it meets Law 18/1982 requirements and is registered

A query was raised regarding whether a Temporary Joint Venture (UTE) involved in managing remuneration for the public communication of phonograms may benefit from the special Corporate Tax regime. The Directorate-General for Taxes (DGT) responds that this is possible provided it complies with the requirements of Law 18/1982 and is entered into the special tax register.

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2020-01-17PublishedPublished 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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