Skip to content
V3211-16 ·11 July 2016 ·consulta-vinculante Medium impact
Tax

Joint ownerships are taxed via income attribution rather than Corporation Tax

A joint ownership (comunidad de bienes) engaged in carpentry and locksmithing has queried whether it should be subject to Corporation Tax. The DGT has ruled that, as it is a joint ownership and not a civil society with a commercial purpose and fiscal legal personality, it must continue to be taxed through the attribution of income to its members.

In 6 key points

Lifecycle

2016-07-11PublishedPublished 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