Skip to content
V2762-17 ·26 October 2017 ·consulta-vinculante Medium impact
Tax

Joint ownerships taxed via income attribution rather than Corporation Tax

A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in hospitality activities would be liable for Corporation Tax. The DGT ruled that joint ownerships are taxed under the income attribution regime.

In 6 key points

How it affects those involved

This confirms that joint ownerships, even when performing commercial activities, do not acquire the status of a taxpayer for Corporation Tax purposes, maintaining their tax treatment through the attribution of income to members.

Lifecycle

2017-10-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact