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V0590-16 ·12 February 2016 ·consulta-vinculante Medium impact
Tax

Joint ownerships taxed via income attribution rather than Corporation Tax

A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in construction and real estate activities should be subject to Corporation Tax. The DGT ruled that, as a joint ownership, it remains subject to the income attribution regime.

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2016-02-12PublishedPublished 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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