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V4025-16 ·21 September 2016 ·consulta-vinculante Medium impact
Tax

Joint ownerships taxed via income attribution if not civil societies with commercial purposes

The applicant asks whether a joint ownership (comunidad de bienes) dedicated to selling car spare parts is liable for Corporate Tax. The DGT rules that, as it is a joint ownership and not a civil society with a commercial purpose and fiscal legal personality, it must be taxed under the income attribution regime.

In 6 key points

How it affects those involved

This clarifies the distinction between joint ownerships and civil societies, determining whether income is taxed at the entity level or attributed to individual members.

Lifecycle

2016-09-21PublishedPublished 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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