Skip to content
V4431-16 ·17 October 2016 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in manufacturing hardware products is liable for Corporate Tax. The DGT ruled 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

2016-10-17PublishedPublished 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