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V0631-18 ·8 March 2018 ·consulta-vinculante Medium impact
Tax

Joint ownerships are taxed via income attribution rather than Corporation Tax

A taxpayer inquired whether a joint ownership established to operate a bar would be subject to Corporation Tax. The DGT ruled that, as a joint ownership, it will be taxed under the income attribution regime within Personal Income Tax.

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2018-03-08PublishedPublished 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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