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V0271-16 ·25 January 2016 ·consulta-vinculante Medium impact
Tax

Joint ownerships taxed via income attribution rather than Corporate Tax

A query was raised regarding whether a joint ownership engaged in retail trade should be subject to Corporate Tax since 2016. The DGT ruled that joint ownerships remain subject to the income attribution regime.

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2016-01-25PublishedPublished 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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