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V2253-16 ·24 May 2016 ·consulta-vinculante Medium impact
Tax

Joint ownerships taxed via income attribution if they lack a commercial purpose

A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in the trade of seeds and fertilisers is liable for Corporate Tax. The DGT ruled that, as it is not a civil society with a commercial purpose, it continues to be taxed through the attribution of income to its members.

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2016-05-24PublishedPublished 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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