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V0786-16 ·29 February 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 (comunidad de bienes) engaged in the retail trade of bread and pastries is subject to Corporate Tax. The Directorate General for Taxes (DGT) ruled that joint ownerships continue to be taxed through the attribution of income to their members.

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2016-02-29PublishedPublished 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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