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V4081-16 ·26 September 2016 ·consulta-vinculante Medium impact
Tax

Joint ownerships are not subject to Corporation Tax

A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in operating a café bar should be subject to Corporation Tax or remain under the income attribution regime. The DGT ruled that, as it is not a civil society with legal personality and a commercial purpose, it must continue under the income attribution regime.

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2016-09-26PublishedPublished 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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