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V0167-17 ·24 January 2017 ·consulta-vinculante Medium impact
Tax

Joint ownerships taxed via income attribution rather than Corporate Tax

A joint ownership (comunidad de bienes) that rents out properties and generates income from solar panels has requested clarification on whether it is subject to Corporate Tax. The DGT ruled that, as it is a joint ownership and not a civil society with a commercial purpose and legal personality, it must be taxed under the income attribution regime.

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2017-01-24PublishedPublished 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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