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V4424-16 ·17 October 2016 ·consulta-vinculante Medium impact
Tax

Joint ownerships are taxed via income attribution rather than Corporate Tax

The applicant inquired whether a joint ownership (comunidad de bienes) dedicated to sports facilities is liable for Corporate Tax. The DGT ruled that, as a joint ownership, it continues to be taxed through the attribution of income to its members.

In 6 key points

How it affects those involved

This confirms that joint ownerships do not acquire corporate tax liability despite their commercial activities, maintaining their status for income attribution purposes.

Lifecycle

2016-10-17PublishedPublished 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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