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V3287-16 ·13 July 2016 ·consulta-vinculante Medium impact
Tax

Joint ventures are taxed via income attribution rather than Corporate Tax

A query was raised regarding whether a joint venture established for the manufacture and repair of machinery should be subject to Corporate Tax. The DGT ruled that joint ventures are taxed through the attribution of income to their members rather than through Corporate Tax.

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2016-07-13PublishedPublished 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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