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V3232-16 ·11 July 2016 ·consulta-vinculante Medium impact
Tax

Joint ownerships are taxed via income attribution rather than Corporate Tax

A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in graphic arts is liable for Corporate Tax. The DGT ruled that only civil societies with legal personality and a commercial purpose are subject to this tax; therefore, the joint ownership remains under the income attribution regime.

In 6 key points

How it affects those involved

This clarification confirms that joint ownerships do not transition to the Corporate Tax regime unless they meet the specific criteria of a civil society with commercial activity and legal personality.

Lifecycle

2016-07-11PublishedPublished 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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