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V2168-16 ·19 May 2016 ·consulta-vinculante Medium impact
Tax

Joint ownerships continue to be taxed under Personal Income Tax rather than Corporate Tax

A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in the manufacture of dental prostheses should have been subject to Corporate Tax since 2016. The Directorate General for Taxes (DGT) ruled that joint ownerships maintain the income attribution regime under Personal Income Tax.

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2016-05-19PublishedPublished 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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