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V2711-16 ·15 June 2016 ·consulta-vinculante Medium impact
Tax

Joint ownership communities taxed via income attribution if they fail to meet civil society requirements with a commercial purpose

The applicant asks whether a joint ownership community dedicated to hairdressing is liable for Corporate Tax. The DGT rules 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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2016-06-15PublishedPublished 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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