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V0664-16 ·17 February 2016 ·consulta-vinculante Medium impact
Tax

Joint ownerships are taxed via income attribution, unless deemed civil companies with legal personality and commercial purpose

A query was raised regarding whether a joint ownership engaged in masonry is liable for Corporate Tax. The DGT ruled that joint ownerships continue to be taxed through the attribution of income to their members.

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2016-02-17PublishedPublished 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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