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V2813-16 ·21 June 2016 ·consulta-vinculante Medium impact
Tax

Partnerships with commercial activity continue to be taxed via income attribution in Personal Income Tax

A query was raised regarding whether a partnership engaged in retail trade should be subject to Corporate Tax. The DGT ruled that, as it is not a civil society with a commercial purpose and fiscal legal personality, it maintains its regime of income attribution.

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2016-06-21PublishedPublished 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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