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V4236-16 ·3 October 2016 ·consulta-vinculante Medium impact
Tax

Joint ownerships taxed via income attribution if lacking legal personality or commercial purpose

A query was raised regarding whether a joint ownership engaged in retail trade should be taxed under Corporate Tax or via income attribution. The DGT ruled that, as no legal personality has been declared to the Administration, it continues to be taxed under the income attribution regime.

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2016-10-03PublishedPublished 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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