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V2768-17 ·27 October 2017 ·consulta-vinculante Medium impact
Tax

Joint ownerships taxed via income attribution if lacking fiscal legal personality and commercial purpose

A joint ownership with a commercial purpose has queried whether it should be taxed via Corporate Tax or through income attribution. The DGT ruled that it will continue to be taxed via income attribution as it does not meet the requirements for fiscal legal personality.

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2017-10-27PublishedPublished 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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