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V4410-16 ·14 October 2016 ·consulta-vinculante Medium impact
Tax

Joint ownerships are taxed via income attribution rather than Corporate Tax

The applicant asks whether a joint ownership (comunidad de bienes) engaged in the café-bar business is subject to Corporate Tax. The DGT rules that, as a joint ownership, it continues to be taxed under the income attribution regime.

In 6 key points

How it affects those involved

This confirms that joint ownerships do not acquire corporate tax status simply by engaging in commercial activities, maintaining their status as entities without separate legal personality for tax purposes.

Lifecycle

2016-10-14PublishedPublished 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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