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V3376-16 ·18 July 2016 ·consulta-vinculante Medium impact
Tax

Non-incorporated joint ownerships with commercial purposes are taxed via income attribution

A joint ownership dedicated to the trade of pharmaceutical products has requested clarification on whether it should be taxed under Corporate Tax or via the income attribution regime. The Directorate General for Taxes (DGT) has ruled that, as a joint ownership, it must continue to be taxed under the income attribution regime.

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2016-07-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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