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V4506-16 ·18 October 2016 ·consulta-vinculante Medium impact
Tax

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

The applicant asks whether a joint ownership (comunidad de bienes) dedicated to dentistry is subject to 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.

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2016-10-18PublishedPublished 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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