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V1344-16 ·31 March 2016 ·consulta-vinculante Medium impact
Tax

Joint ownerships to continue being taxed via income attribution 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 or maintain the income attribution regime. The Directorate General for Taxes (DGT) clarifies that only civil societies with legal personality and a commercial purpose are subject to Corporate Tax.

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2016-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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