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V1152-16 ·22 March 2016 ·consulta-vinculante Medium impact
Tax

Joint ownerships to continue being taxed under the income attribution regime for Personal Income Tax

A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in commercial activity should be subject to Corporate Tax since 2016. The Directorate General for Tax (DGT) ruled that joint ownerships maintain the income attribution regime.

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2016-03-22PublishedPublished 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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