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V2350-16 ·27 May 2016 ·consulta-vinculante Medium impact
Tax

Joint ownership communities are not subject to Corporation Tax if they lack fiscal legal personality

A query was raised regarding whether joint ownership communities (comunidades de bienes) must pay Corporation Tax if they carry out commercial activities. The DGT ruled that only civil societies with legal personality and a commercial purpose are liable for this tax.

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2016-05-27PublishedPublished 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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