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V0600-16 ·12 February 2016 ·consulta-vinculante Medium impact
Tax

Communities of goods taxed on rental income, not on Corporate Tax

The DGT confirms that a community of goods engaged in property rental is not subject to Corporate Tax, as it lacks legal personality and commercial object status, and instead is taxed under the rental income regime of the Personal Income Tax.

In 6 key points

How it affects those involved

Communities of goods involved in property rental are not required to pay Corporate Tax and remain subject to the Personal Income Tax rental income regime.

Lifecycle

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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