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V2299-20 ·7 July 2020 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether a joint ownership with a business character must be taxed under the income attribution regime for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as it is not a civil society with a commercial purpose, it must be taxed under this regime.

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2020-07-07PublishedPublished 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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