Skip to content
V4420-16 ·14 October 2016 ·consulta-vinculante Medium impact
Tax

Joint ownerships taxed via income attribution if not civil societies with a commercial purpose

The inquiry asks whether a joint ownership dedicated to toolmaking is liable for Corporate Tax. The DGT rules that, as it is a joint ownership and not a civil society with a commercial purpose, it must be taxed under the income attribution regime.

In 6 key points

Lifecycle

2016-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact