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V2393-15 ·28 July 2015 ·consulta-vinculante Medium impact
Tax

Joint ownership communities taxed via income attribution rather than Corporate Tax

A query was raised regarding whether a joint ownership community engaged in coastal fishing should be subject to Corporate Tax. The DGT ruled that joint ownership communities are not taxpayers of this tax; instead, their income is attributed to the individual partners.

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2015-07-28PublishedPublished 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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