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V2777-17 ·27 October 2017 ·consulta-vinculante Medium impact
Tax

Joint ownerships taxed via income attribution rather than Corporate Tax

A query was raised regarding whether a joint ownership (comunidad de bienes) dedicated to managing inherited properties is subject to Corporate Tax. The DGT ruled that only civil societies with legal personality and a commercial purpose are liable for this tax.

In 6 key points

How it affects those involved

This clarifies the tax distinction between joint ownerships and civil societies, ensuring that entities without legal personality are correctly taxed through income attribution to their members instead of Corporate Tax.

Lifecycle

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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