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V4389-16 ·13 October 2016 ·consulta-vinculante Medium impact
Tax

Non-commercial partnerships are taxed via income attribution rather than Corporation Tax

A query was raised regarding whether a partnership (comunidad de bienes) dedicated to leasing industrial premises is liable for Corporation Tax. The DGT ruled that, as it is not a civil society with a commercial purpose, the entity continues to be taxed under the income attribution regime.

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2016-10-13PublishedPublished 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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