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V4118-16 ·26 September 2016 ·consulta-vinculante Medium impact
Tax

Partnerships with commercial purposes are taxed via income attribution if they lack fiscal legal personality

A query was raised regarding whether a partnership engaged in retail trade should be taxed under Corporate Tax or the income attribution regime. The DGT ruled that, as it lacks legal personality for tax purposes, it must continue to be taxed through the attribution of income.

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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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